For Sugino 75 cranks you want an ISO BB. The BB shell isn't relevant in the ISO/JIS argument. It's British threaded just like most bikes. That sorts your cup choice. I run a Sugino 75 BB with Sugino 75s and used to run a Miche. Not sure if it was the 107mm or the 111mm. I'm thinking the former as the requirement for Sugino 75s is 109mm (the Miche BB is just like the Phil in that it doesn't have a fixed cup. It has two adjustable cups allowing you to alter the crank position).
@rusty
For Sugino 75 cranks you want an ISO BB. The BB shell isn't relevant in the ISO/JIS argument. It's British threaded just like most bikes. That sorts your cup choice. I run a Sugino 75 BB with Sugino 75s and used to run a Miche. Not sure if it was the 107mm or the 111mm. I'm thinking the former as the requirement for Sugino 75s is 109mm (the Miche BB is just like the Phil in that it doesn't have a fixed cup. It has two adjustable cups allowing you to alter the crank position).