Sounds Marketing System, Inc.
| Profile: | Japanese record company that was jointly established by Watanabe Production, 西武百貨店 (The Seibu Department Stores, Ltd.) and audio equipment manufacturer Trio in 1978. |
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| Parent Label: | Watanabe Production |
| Sublabels: | Rock Original Disk Series, SMS Records, URC オリジナル CD, アイス・レーベル・レゲエ・シリーズ, 闇愚等音盤倶楽部傑作選 |