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  | Negros |
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  | Panay |
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 | 103rd Division 175th Ind Infantry Bn (Japanese) |
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  | 103rd Line of Communication Hospital (Japanese) |
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 | 10th Division 1st Field Hospital (Japanese) |
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  | 10th Division 39th Infantry Regt (Japanese) |
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 | 10th Division (Japanese) |
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  | 10th Independent Unit (Japanese) |
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 | 11TH DIVISION (Australian) |
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  | 11th Motor Torpedo Boat Sqn (Japanese) |
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 | 12th Army Staff Training Unit (Japanese) |
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  | 12th Torpedo Boat Sqn (Japanese) |
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 | 131st Airfield Bn (Japanese) |
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  | 13th Flying Bde (Japanese) |
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 | 141st Infantry Regt 1st Bn (Japanese) |
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 |  | Item - Subjugation of Central Luzon by 1 Battalion, 141st Infantry Regiment (series Allied Translator and Interpreter Section (ATIS) publications): 18/9/1944 |  |
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 | 141st Infantry Regt 2nd Bn 5th Coy (Japanese) |
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  | 141st Infantry Regt 3rd Bn HQ (Japanese) |
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 | 141st Infantry Regt 5th Coy (Japanese) |
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  | 141st Infantry Regt (Japanese) |
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 | 142nd Infantry Regt (Japanese) |
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 | 14th Area Army HQ (Japanese) |
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  | 14th Area Army Shobu Group (Japanese) |
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 | 14th Area Army Watari Group HQ (Japanese) |
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  | 14th Area Army Watari Group (Japanese) |
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 | 14th Area Army (Japanese) |
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  | 14th Army Field Freight Depot (Japanese) |
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