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| Hsin-chu Naval Flying Corps (Japanese) |
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| Kanoya Naval Flying Corps (Japanese) |
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| Manchuria 4614 Force (Japanese) |
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| South Seas Force 47th Field Anti-aircraft Bn (Japanese) |
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| Taiwan Army HQ (Japanese) |
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| Takasago Volunteer Unit (Japanese) |
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| Tsuchiura Naval Flying Corps (Japanese) |
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| Yokosuka 2nd Barracks (Japanese) |
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| Hakkô Maru (Japanese) |
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| Fukuyama |
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| Gunma Prefecture |
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| Hiratsuka |
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| Hiroshima Prefecture |
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| Honshû |
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| Hsing-ch'ang |
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| 141st Infantry Regiment (Japanese) |
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| 17th Div 81st Infantry Regt (Japanese) |
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| 1st Shipping Engineer Regt 1st Coy (Japanese) |
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| 23rd Field Artillery Regt (Japanese) |
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| 39th Independent Field Anti-aircraft Bn 3rd Battery (Japanese) |
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| 53rd Infantry Regt 1st Bn 4th Coy 1st Pl (Japanese) |
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| 53rd Infantry Regt 1st Coy (Japanese) |
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| 53rd Infantry Regt 2nd Coy (Japanese) |
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