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| Japan - Formosa |
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| Korea |
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| 144th Infantry Regt 2nd Bn 2nd Coy 2nd Pl 3rd Sect (Japanese) |
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| 15th Independent Engineer Regt (Japanese) |
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| 15th Naval Construction Bn (Japanese) |
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| 20th Div Engineer Regt 2nd Coy (Japanese) |
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| 20th Division 80th Infantry Regt (Japanese) |
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| 20th Engineer Regt (Japanese) |
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| 20th Home Division Medical Unit (Japanese) |
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| 221st Airfield Bn Maintenance Coy 4th Pl (Japanese) |
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| 23rd Chôsen Unit (Japanese) |
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| 26th Chôsen Unit (Japanese) |
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| 27th Chôsen Unit (Japanese) |
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| 30th Chôsen Unit (Japanese) |
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| 77th Infantry Regt (Japanese) |
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| 78th Infantry Regt 1st Bn 4th Coy 2nd Pl 1st Sect (Japanese) |
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| 78th Infantry Regt (Japanese) |
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| 79th Infantry Regt Labour Coy (Japanese) |
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| 79th Infantry Regt (Japanese) |
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| 80th Infantry Regt 1st Bn 1st Coy (Japanese) |
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| 80th Infantry Regt 3rd Bn Gun Pl (Japanese) |
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| 80th Infantry Regt (Japanese) |
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| BRITISH COMMONWEALTH OCCUPATION FORCE (Allied) |
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| Chôsen 2086 Unit (Japanese) |
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| Chôsen 22 Unit (Japanese) |
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| Chôsen 24 Unit (Japanese) |
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