S
- (Sado Shi) Shiraki
- (Nagaoka Shi) Shimoraiden
- (Nagaoka Shi) Sumonzakimachi
- (Kashiwazaki Shi) Sochi-shinden
- (Itoigawa Shi) Shimokura
- (Itoigawa Shi) Sennō
- (Sado Shi) Senagō
- (Sado Shi) Suginoura
- (Sado Shi) Sugihama
- (Sado Shi) Sagariyama
- (Sado Shi) Shukunegi
- (Sado Shi) Shukunegi-shinden
- (Nagaoka Shi) Sugabatake
- (Kitakambara-gun) Shidaihama
- (Shibata Shi) Sekii
- (Tainai Shi) Sugeta
- (Murakami Shi) Shimosukebuchi
- (Sado Shi) Sawane-kagomachi
- (Itoigawa Shi) Suganuma
- (Itoigawa Shi) Shimizukura
- (Murakami Shi) Sampoku
- (Shibata Shi) Shiunji
- (Niigata Shi) Sarugase
- (Minamiuonuma Shi) Shimizu
- (Higashikambara-gun) Shibakura
- (Shibata Shi) Shimohonda
- (Niigata Shi) Shimoōyachi
- (Higashikambara-gun) Semigataira
- (Higashikambara-gun) Sanpōbun
- (Gosen Shi) Shimojō