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| Philippines |
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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 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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| 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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| 14th Army Provisional Infectious Disease Prevention Squad (Japanese) |
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| 14th Army Watari Group Staff Sect Counter-intelligence Squad (Japanese) |
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| 14th Army (Japanese) |
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