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| 23rd Division 71st Infantry Regt (Japanese) |
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| 25th Torpedo Boat Sqn (Japanese) |
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| 26th A Fld Bn (Japanese) |
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| 26th Independent Infantry Regt 1st Coy (Japanese) |
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| 28th Flying Regt (Japanese) |
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| 2nd Armoured Div 6th Tank Regt 373rd Force (Japanese) |
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| 2nd Armoured Div 6th Tank Regt Geki 12094 Force (Japanese) |
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| 2nd Flying Bde (Japanese) |
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| 2nd Flying Div (Japanese) |
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| 2nd Shipping Regt (Japanese) |
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| 2nd Tank Division Anti-aircraft Gun Unit (Geki 12101) (Japanese) |
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| 2nd Tank Division (Japanese) |
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| 30th Independent Engineer Regt 1st Coy (Japanese) |
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| 31st Airfield Bn (Japanese) |
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| 32nd A Fld Bn (Japanese) |
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| 32nd Flying Regt (Japanese) |
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| 33rd Ind Mixed Bde (Japanese) |
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| 35th Army HQ Nao Group (Japanese) |
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| | Item - Naval General Staff intelligence report on Allied situation in the Pacific, 22 July 1944 (series Allied Translator and Interpreter Section (ATIS) publications): 4/3/1945 | |
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| 35th Army HQ Nao (Sho) Group (Japanese) |
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| 35th Army NAO Group HQ (Japanese) |
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| 35th Army Nao Group (Japanese) |
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| 361st Flying Corps (Japanese) |
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| 36th Div 223rd Infantry Regt 2nd Bn 5th Coy (Japanese) |
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| 36th Division (Japanese) |
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| 36th Sea Transport Bn (Japanese) |
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| 37th A Fld Bn (Japanese) |
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