According Camerapedia the Asahi Bellowscope and Aashi Bellow Unit was made by Kobayashi Seiki (their own brand name Kopil) in M42 mount.
Kobayashi Seiki - Camerapedia - Wikia
"Kobayashi Seiki Seisakusho (小林精器製作所, meaning Kobayashi Precision Works) was a Japanese company, which made cine cameras, bellows and accessories sold under the Kopil brand. It sometimes used a K.S.S logo. "
Bellows units
- Kopil Folding Bellowscope, single folding rail, in various mounts (shows patent number 472839)
name variants of the Kopil Folding Bellowscope:
- Alpex Bellox Jr, in various mounts
- Miranda Bellox Jr, in Miranda bayonet mount
- Asahi Bellowscope, in 42mm screw mount
- Asahi Bellows Unit, in 42mm screw mount
- Asahi Pentax Bellows Unit, in 42mm screw mount
- Minolta Extension Bellows Model 1, in Minolta SR mount
- Kopil Bellowsmat, single rail, with movements, in various mounts
- Kopil Duo-Track Bellowscope, dual rail, in various mounts
This wouldn't be the first time Asahi changed the name and box art on the products.