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| Australia |
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| Central Pacific |
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| China - Hong Kong |
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| French Indochina (Vietnam, Laos & Cambodia) |
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| India–Ceylon |
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| Aichi Prefecture |
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| Arakawa |
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| Chiba Prefecture |
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| Formosa (Taiwan) |
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| 141st Infantry Regt 3rd Bn HQ (Japanese) |
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| 15th Construction Unit 2nd Coy 2nd Pl 6th Sect (Japanese) |
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| 15th Naval Construction Bn (Japanese) |
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| 17th Div 23rd Field Artillery Regt 3rd Bn 8th Coy (Japanese) |
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| 221st Flying Corps (Japanese) |
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| 263rd Air Unit (Japanese) |
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| 361st Flying Corps (Japanese) |
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| 51st Combat Engineer Regt (Japanese) |
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| 51st Independent Anti-aircraft Regt (Japanese) |
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| 68th Field Anti-aircraft Bn (Japanese) |
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| 72nd Anti-aircraft Training Regt (Japanese) |
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| FAR EASTERN LIAISON OFFICE (Allied) |
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| Formosan Air Training Corps (Japanese) |
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| Hsin-chu Naval Flying Corps (Japanese) |
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| Kanoya Naval Flying Corps (Japanese) |
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