Nico: Hello. Here is my answer.
http://www.thaibg.com/SGOnline/ (in Thai)
http://game.www.infoseek.co.jp/ (in Japanese)
http://www.hangame.co.jp/ ( - ditto - )
http://game.livedoor.com/ ( - ditto - )
http://internet3.shogidojo.net/kinsho/dojo.htm (in Japanese, licensed by SC24)
http://taisen.mycom.co.jp/taisen/ (in Japanse, pay service)
http://www.nsn.co.jp/(in Japanse, pay service)

And I heard Yahoo HK has it on service.