It doesn't matter for which release the subtitles are taken. The subtitles are in SRT format and can therefore be easily adapted to a particular release. Although the timing and text corrections require a lot of effort.
The subtitles have been adapted to this release: https://nyaa.iss.one/view/540487
I am provisionally completely through with the time settings, text corrections as well as text additions and name changes in the subtitles of episodes 1 to 5 and 28 to 43. The Episodes 6 through 27 are in the fifth pass; final time settings and text corrections. Once the next episode is completed, you will see it in the "Final Pass" directory.
Download: https://mega.nz/folder/LQATHCZQ#C0amxZF1ZIqyRhPP_JTeAQ
That subtitle timing is compatible with the following releases:
[Kirion] Ninja Senshi Tobikage
[Moozzi2] Ninja Senshi Tobikage (BD 1616x1080 x.264 Flac) - TV
With the release "Ninja Senshi Tobikage (BD 1080x720 x265 Opus)" the subtitles are also compatible, but note that except for episodes 1, 41, 42 and 43 - as far as I remember - the opening and the preview of the next episode are missing. To fit the subtitles into this release, the opening has to be removed in episodes 2 - 40 and the remaining text content has to be shifted by 1 minute, 28 seconds and 750 milliseconds (0:01:38.75) with e.g. AegiSub towards the beginning of the respective video.
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