I’ve had a look at Sheldon to try and work this out, but he doesn’t have the exact answer to this question… He says that Sugino are JIS, however…
These Sugino cranks are OLD Campy replicas. Despite being Japanese, did Sugino also replicate the Campy ISO BB taper too? Or are they JIS?
I suppose the follow-up question to this would be (and I know this was discussed some time back) did anyone find a CHEAP (ie - not Campy or Miche) ISO BB on the market?
Sugino super mighty (road double), also a Campy record copy, that I have in 144BCD are ISO, used with a Campy AC-S 111mm currently gives a chainline damn near 42mm.
Phantom cycles have a cheap Mirage (AC-H?) BB, ISO taper, 111mm, ~$20. The heavier veloce model (AC-S) is listed there at $30, so buy the Mirage.
I have a website for you with lots of vintage parts and details but can’t remember the URL, have a look in the Classic&Vintage forum at bikeforums for thread with details.
I still have another BB that came with the cranks, but it’s a Shimano, so probably not the right taper, assuming that all evidence (so far) points to them being ISO.
I’ll have a look at Phantom, and perhaps ask my Dutch ebay contact too.