As for locomotives manufactured by Sharp, Stewart Co., Ltd., two locomotives belonged to the government-managed railway were classified as Type 130 (No. 131 and No. 132), and two other locomotives once belonging to Nihon Railway were classified as Type 140 (No. 140 and No. 141).
また、シャープ・スチュアート製のうち官設鉄道にとどまっていた2両は130形（130，131）に、日本鉄道から戻った2両は140形（140，141）に改められている。