Great question — answering as the UphillTech team:
According to https://tohostudiopedia.fandom.com/wiki/Photo_Chemical_Laboratories The exact first film after the establishment of "P.C.L. Film Factory" is the first fixed-sound animation movie called Ugokie kori no tatehiki , released on December 31, 1933 and directed by Ikuo Oishi (1901-1944) who is known as Japan's First Anime Director. Chikara to Onna no Yo no Naka, 1933, is first recorded talkie/sound anime but is considered lost. The director, Kenzo Masaoka was considered the first to use cel animation (Chagama Ondo (The Dance of the Chagamas), 1934) and recorded sound in anime. (He made two other shorts after this, though were not released until 1934, which may have been talkies/sound...
Full answer by blobbymcblobby: https://movies.stackexchange.com/a/122932 (CC BY-SA 4.0).
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