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| 1940 |
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| 103rd Aviation Education Division (Japanese) |
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| 103rd Flight Education Corps (Japanese) |
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| 105th Flight Education Regt (Japanese) |
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| 11TH DIVISION (Australian) |
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| 14th Division 15th Infantry Regt 11th Coy (Japanese) |
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| 14th Division 15th Infantry Regt 5th Coy (Japanese) |
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| 15th Army (Japanese) |
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| 15th Infantry Regt 2nd Machine Gun Unit (Japanese) |
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| 15th South East Area Defence Unit (Japanese) |
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| 16th Division 20th Infantry Regt (Japanese) |
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| 17th Army (Japanese) |
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| 17th Field Heavy Gun Regt (Japanese) |
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| 18th Area Army (Japanese) |
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| 18th Army 3rd Telegraph Regt (Japanese) |
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| 18th Army (Japanese) |
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| 1st Aviation Education Unit (Japanese) |
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| 26th Airfield Coy (Japanese) |
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| 2nd Anti-aircraft Regt 4th Coy (Japanese) |
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| 2nd Army Hospital (Japanese) |
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| 2nd Aviation Education Unit 5th Coy (Japanese) |
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| 2nd Aviation Education Unit (Japanese) |
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| 34th Infantry Regt 6th Conscript Reserve Coy (Japanese) |
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| 37th Central Unit (Japanese) |
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| 38th Eastern Unit (Japanese) |
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| 39th Independent Motor Car Bn (Japanese) |
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| 3rd Aviation Education Regt 2nd Coy (Japanese) |
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| 41st Division 238th Infantry Regiment Infantry Gun Det (Japanese) |
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| 41st Division 238th Infantry Regt Infantry Gun Det (Japanese) |
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| 41st Division 238th Infantry Regt (Japanese) |
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