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| Australia |
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| Akyab (Sittwe) |
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| Burma |
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| Burma–Thailand |
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| 11th Independent Engineer Regt 2 Debarkation Group (Japanese) |
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| 122nd Infantry Regt (Japanese) |
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| 14th Area Army Shobu Group (Japanese) |
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| 14th Area Army Watari Group (Japanese) |
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| 18th Division (Japanese) |
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| 1st Shipping Construction Depot (Japanese) |
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| 22nd Field Artillery Regt (Japanese) |
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| 2948 Unit (3rd Debarkation Unit) (Japanese) |
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| 35th Army Nao Group (Japanese) |
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| 39th Independent Motor Car Bn 4th Coy (Japanese) |
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| 3rd Anti-aircraft Artillery Regt (Japanese) |
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| 46th Anchorage Unit (Japanese) |
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| 49th Anchorage HQ (Japanese) |
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| 49th Anchorage Unit (Japanese) |
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| 4th Airfield Construction Survey Unit (Japanese) |
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| 5 Flying Div HQ (Japanese) |
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| 56th Division (Japanese) |
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| 5th Flying Div HQ (Japanese) |
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| 77th Infantry Regt (Allied) |
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| 7th Air Training Unit (Japanese) |
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| 8th Area Army Medical Department (Japanese) |
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