Who makes the best WWII 1/700 model ships? Tamiya, Dragon, Trumpeter, others?
That depends on the specific kit. Most of them have both good points as well as less than desirable ones. I’ve built a Tamiya Enterprise
and a Trumpeter New Orleans
a couple of Fujimi, one of which I did up as USS Wisconsin (although it started out as Missouri)
A Hasegawa USS Alabama
I’ve been mostly been pleased with the results, although I’m no naval expert.
Were you thinking about something in particular?
No nothing in particular, maybe a Japanese light cruiser or a Fletcher Class, photo etching kit are available for Japanese light cruiser?
Your best 1:700 scale Fletcher will likely be either the Tamiya Fletcher (round-bridge) or the Tamiya Cushing (square-bridge). My second would likely be the Pitroad Callaghan, Third, believe it or else, the Matchbox Fletcher, and my last choice would be the Skywave green-box Fletcher (although it is the parent of the Pitroad offering).
PE is available for the Flefcehrs from the usual suspects
The Tamiya Agano and Yahagi are nice light cruisers that I can recommend from experience. I’m sure there are others.
Gold Medal Models makes a good set of photo-etched parts for Japanese cruisers and destroyers. I’m sure there are others of those too.
One Fletcher-class 1/700 kit that rarely seems to get mentioned is the one from Trumpeter. I know the company’s 1/350 version has a horrible reputation, but on the basis of pictures the smaller kit looks better.
The question in the original post has no simple answer. Part of the problem is that most of the manufacturers have been around for quite awhile, and generally speaking (with some glaring exceptions) they get better as they get older. I don’t think many modelers will disagree if I say that Dragon doesn’t make any bad ship kits. But some kits under the Dragon label are 30–year-old Skywave products, and some more recent Tamiya and Trumpeter kits are clearly better. Your safest course is to check the magazines and the web for reviews. There are, for instance, quite a few at www.modelwarships.com .
Kits issued in the last 15 to 20 years are better than older ones. But I’ve made great builds out of awful kits.
I understand what you are looking for, and this is outside of that but it might be useful.
In 1/700; the resin companies make really great stuff. My two favorites are Combrig and Blue Ridge.
Thank you for the replies and advices.
I checked my small kits collection and I found the Tamiya 1/700 Tama Japanese light cruiser kit, I have paid $6.70 for it many years ago 
Now a question concerning PE for this kit, I find one in particular that look pretty complete this one www.bnamodelworld.com/…/rain-7072 good kit or any other suggestions?