P.C.L. stands for Photo Chemical Laboratory and was one of Japan's earliest film companies. It was bought in 1936 by Ichizo Kobayashi to form the production base that would become Toho.
1st (known) Logo (193?-1937)
Logo: We see an oval outline on a gray marble background with "P.C.L." in the middle.
Technique: The logo fading in/out, as it is a still logo.
Music/Sounds: The opening theme of the movie.
Availability: Can be seen on films from the time, including Five Men in the Circus, which can be found on YouTube.
2nd Logo (1934-1937)
Logo: On a black-and-white space background, we see a spinning model of a city with spinning white triangles, with the letters P.C.L. in an oval surrounding the middle. Below are some kanji letters.
Technique: The spinning white triangles, the city.
Music/Sounds: The opening theme.