Panasonic tough books are apparently 100% made in Kobe Japan
All TOUGHBOOK rugged mobile computers are manufactured in Kobe, Japan. Unlike most notebook manufacturers that order parts from other companies, TOUGHBOOK products are designed, tested and manufactured from the ground up at the plant. Panasonic is so rigorous with testing TOUGHBOOK products that thousands are pushed to the point of destruction every year in order to further improve our products.
Sounds like Sony VAIO has plants in China. Panasonic seems to be the most JDM of the Japanese brands