NIPPON SHIO KAISO K.K.

Watt reports that Japanese books show the funnel bands on buff, without white, whether as bands or a panel. Their diamonds have slightly curved sides, including the smaller central diamond. Rosanoski therefore favours the US Navy N260 version, but Watt does not establish whether the small diamond is solid or a mascle.

N262 is dated approximately 1972–73. In June 1972 the chartered Kotoku Maru had a black funnel and the N262 flag as a bridge panel. A contemporary WSS record, represented by N263, instead gives a buff funnel with that flag as a panel.