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 | 23rd Division 71st Infantry Regt (Japanese) |
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 | Manchuria |
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| Philippines |
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| 23rd Field Artillery Regt 3rd Bn 8th Battery (Japanese) |
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| 23rd Field Artillery Regt (Japanese) |
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| 23rd Field Artillery (Japanese) |
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| 23rd Independent Engineer Regt (Japanese) |
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| 23rd Independent Infantry Bn (Japanese) |
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| 23rd Infantry Regt 2 Coy (Japanese) |
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| 243rd Field Postal Office (Japanese) |
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| 248th Air Group (Japanese) |
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| 248th Air Regt 3rd Sqn (Japanese) |
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| 248th Flying Regt HQ (Japanese) |
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| 248th Flying Regt (Japanese) |
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| 24th Air Group Headquarters (Japanese) |
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| 24th Field Machine Cannon Coy 1st Machine Cannon Pl 2nd Sect (Japanese) |
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| 25th Airfield Bn Guard Coy (Japanese) |
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| 25th Field Machine Cannon Coy (Japanese) |
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| 25th Independent Anti-aircraft Machine-cannon Unit (Japanese) |
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| 25th Independent Guard Unit (Japanese) |
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| 25th Torpedo Boat Sqn (Japanese) |
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| 263rd Air Unit (Japanese) |
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| 26th A Fld Bn (Japanese) |
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| 26th Air Group Headquarters (Japanese) |
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| 26th Airfield Coy (Japanese) |
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| 26th Chôsen Unit (Japanese) |
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| 26th Field Artillery Regt 3rd Bn 8th Coy Command Group Observation Group (Japanese) |
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| 26th Field Artillery (Japanese) |
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| 26th Field Automobile Depot (Japanese) |
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| 26th Field Freight Depot (Japanese) |
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