Technically, the Sugino 75's take an ISO bb taper. If you are going with Phil bb however, they do recommend their JIS taper- apparently it fits perfectly. Not sure why, but I'm inclined to go with what Phil says given the background. As for other manufacturer's bb's, I would assume your better off sticking to ISO.

BTW- I'll be building up Pinarello road conversion w/ Sugino 75's and Phil 'JIS' taper 109mm bb once my wheelset shows up. Once it's done, I'll post on how chainline turned out.