IBM Japan Ltd will temporarily transfer 1,200 to 1,300 employees to Japanese subsidiaries and affiliated firms in calendar 1992, 44% more than a year ago, Reuter reports from Tokyo: IBM Japan set up 12 Japanese subsidiaries and affiliates including five systems engineering companies this year, bringing its total number of subsidiaries and affiliates to 63; it routinely seconds workers to subsidiaries and affiliates for two- to three-year assignments every year, mainly to help those companies.