S
- (Murakami Shi) Shioya
- (Higashikambara-gun) Shirosaki
- (Sado Shi) Shirose-shinden
- (Niigata Shi) Shōze
- (Niigata Shi) Sōmi
- (Niigata Shi) Sone
- (Jōetsu Shi) Sugawa
- (Sado Shi) Suizu
- (Tōkamachi-shi) Senju
- (Murakami Shi) Sakamachi
- (Niigata Shi) Sakayachō
- (Gosen Shi) Sanbongi
- (Higashikambara-gun) Sanegawa
- (Murakami Shi) Sarusawa
- (Murakami Shi) Sasagawa
- (Tainai Shi) Sasaguchihama
- (Santō-gun) Sawada
- (Sado Shi) Sawane
- (Sado Shi) Sawanemachi
- (Sado Shi) Sawasaki
- (Minamiuonuma Shi) Seki
- (Murakami Shi) Sekiguchi
- (Nagaoka Shi) Sekiharamachi
- (Myoko-shi) Seki-onsen
- (Niigata Shi) Sekiya-ōkawamae
- (Myoko-shi) Sekiyama
- (Murakami Shi) Senami
- (Murakami Shi) Senami
- (Niigata Shi) Shichiku
- (Kitakambara-gun) Seirō