S
- (Shiraoi-gun) Shadai
- (Kabato-gun) Sappinai
- (Teshio Gun) Shimonuma
- (Rebun Gun) Sukoton
- (Rebun Gun) Shirahama
- (Rebun Gun) Sasatomari
- (Rebun Gun) Sashitoji
- (Rishiri Gun) Sakaemachi
- (Wakkanai Shi) Shimoyūchi
- (Wakkanai Shi) Shinminatochō
- (Wakkanai Shi) Suehiro
- (Wakkanai Shi) Shinsuehirochō
- (Wakkanai Shi) Sakae
- (Wakkanai Shi) Shiomi
- (Wakkanai Shi) Shinkōchō
- (Wakkanai Shi) Shimomasuhoro
- (Wakkanai Shi) Shimotoyobetsu
- (Wakkanai Shi) Sōyamisaki
- (Teshio Gun) Seimei
- (Teshio Gun) Shinsei
- (Teshio Gun) Shūtoku
- (Monbetsu Gun) Sumiyoshi
- (Monbetsu Gun) Saruru-kaiunchō
- (Monbetsu Gun) Saruru-midorimachi
- (Monbetsu Gun) Saruru-nishimachi
- (Monbetsu Gun) Saruru-shiomichō
- (Monbetsu Gun) Sakaemachi
- (Monbetsu Gun) Saiwaichō
- (Monbetsu Gun) Shin’izumimachi
- (Monbetsu Gun) Shinmachi