S
- (Shiroishi Shi) Shirakawa-tsuda
- (Watari-gun) Shibamachi
- (Ishinomaki Shi) Sue
- (Ishinomaki Shi) Sekinoiri
- (Higashimatshushima Shi) Shichitan’yachi
- (Higashimatshushima Shi) Shimohama
- (Higashimatshushima Shi) Shimoku
- (Ishinomaki Shi) Sawada
- (Ishinomaki Shi) Sunaoshi
- (Higashimatshushima Shi) Shitamachi
- (Higashimatshushima Shi) Sekinouchi
- (Ishinomaki Shi) Shikazoe
- (Higashimatshushima Shi) Sano
- (Higashimatshushima Shi) Shirahagi
- (Higashimatshushima Shi) Shimoedohara
- (Higashimatshushima Shi) Shimizusawa
- (Higashimatshushima Shi) Sangō
- (Higashimatshushima Shi) Shinmachi
- (Higashimatshushima Shi) Suzaki
- (Higashimatshushima Shi) Shukuura
- (Higashimatshushima Shi) Shintōna
- (Higashimatshushima Shi) Sato
- (Ōsaki Shi) Sumizaike
- (Tōda Gun) Sunayama
- (Ōsaki Shi) Shōbē
- (Ōsaki Shi) Sugigasaki
- (Miyagi Gun) Shindenmachi
- (Miyagi Gun) Shinden
- (Miyagi Gun) Shikawatashi
- (Ōsaki Shi) Shinden