Japan

• (Mid March 1945)

• 39th Division
  39th Division (Imperial Japanese Army)
  The Japanese 39th Infantry Division was formed on June 30, 1939 in Hiroshima. On October 2nd it joined 11th Army in central China. The division was assigned to 34th Army in July 1944. In late March to late May, 1945 the division participated in the Battle of West Henan–North Hubei...
  
   - Sumida

39th Infantry Brigade Group

231st Infantry Regiment

232nd Infantry Regiment

233rd Infantry Regiment

39th Recon regiment

39th Field Artillery Regiment

39th Engineer Regiment

39th Transport Regiment

• 5th Independent Mixed Brigade [elements] - ?

16th Independent Infantry Battalion

17th Independent Infantry Battalion

18th Independent Infantry Battalion

19th Independent Infantry Battalion

20th Independent Infantry Battalion

artillery troops

labor troops.

• 11th Independent Mixed Brigade
  IJA 11th Independent Mixed Brigade
  There were two 11th Independent Mixed Brigades in the Imperial Japanese Army.-The First 11th IMB:The order of battle of the first 11th Independent Mixed Brigade in July 1937:11th Independent Mixed Brigade* 11th Independent Infantry Regiment...
  
   [elements]
• Field Replacement Detachment [elements]
• 13 Armoured Cars

• 3rd Division
  3rd Division (Imperial Japanese Army)
  The was an infantry division in the Imperial Japanese Army. Its call sign was the .-History:The 3rd Infantry Division was formed in Nagoya in January 1871 as the , one of six regional commands created in the fledgling Imperial Japanese Army. The Nagoya Garrison had responsibility for the central...
  
    [elements] -

3rd Infantry Brigade Group

6th Infantry Regiment

68th Infantry Regiment

34th Infantry Regiment

3rd Field Artillery Regiment

3rd Cavalry Regiment

3rd Engineer Regiment

3rd Transport Regiment

• 69th Division [elements]-

59th Infantry brigade

82nd, 83rd, 84th, 85th Independent Infantry Battalions

60th Infantry brigade

86th, 118th, 119th, 120th Independent Infantry Battalions

Signal communication unit

labor troops

transport team

• 110th Division -

110th Infantry Regiment

139th Infantry Regiment

163rd Infantry Regiment

6th Field Artillery Regiment

Mountain Artillery squadron

40th Independent Engineer regiment

25th Transport Regiment

• 115th Division - ?

85th Infantry Brigade

26th, 27, 28, 29 Independent Infantry Battalions

86th Infantry brigade

30th, 385, 386, 387 Independent Infantry Battalions

• 117th Division [elements] - ?

87th Infantry brigade - (headquarters Kaifeng)

203rd, 204th, 205th, 206th Independent Infantry Battalions

88th Infantry brigade (headquarters Zhengzhou)

388th, 389th, 390th, 391st Independent Infantry Battalions

• 11th Independent Mixed Brigade
  IJA 11th Independent Mixed Brigade
  There were two 11th Independent Mixed Brigades in the Imperial Japanese Army.-The First 11th IMB:The order of battle of the first 11th Independent Mixed Brigade in July 1937:11th Independent Mixed Brigade* 11th Independent Infantry Regiment...
  
   - Takeo Miyashita

46th, 47th, 48th, 49th, 50th Independent Infantry Battalions

artillery troops

labor troops

signal communication unit.

• 14th Independent Mixed Brigade - Yashikata Yoshikawa

61st, 62nd, 63rd, 64th, 65th Independent Infantry Battalions

artillery troops

labor troops

signal communication unit.

• 4th Cavalry Brigade
  IJA 4th Cavalry Brigade
  The Imperial Japanese Army 4th Cavalry Brigade was originally formed April 1, 1909.It was assigned to Kwantung Army in April 1933 as part of the IJA Cavalry Group. It was then assigned with the Cavalry Group to Northern China Area Army, June 1938. On September 5, 1939, 4th Cavalry Brigade was put...
  
    –

4th Cavalry Regiment

25th Cavalry Regiment (in Huaiyang)

26th Cavalry Regiment (in 商邱)

• 3rd Tank Division
  3rd Tank Division (Imperial Japanese Army)
  The , was one of four armored divisions of the Imperial Japanese Army in World War II.-History:The 3rd Tank Division was raised in Mengjiang on June 24, 1942 as part of the Japanese Northern China Area Army under the overall aegis of the Mongolia Garrison Army...
  
   (>100 tanks) [elements] -

13th Tank Regiment

17th Tank Regiment

3rd Mobile Infantry regiment (in Lushan, Baofeng),

3rd mobile artillery regiment (in Xiangcheng, Lushan, Ye County)

Quick-firing artillery team (in Shan county)

reconnaissance troops (in Ye County)

labor troops (in Wang village)

AA team (in Ying bridge).

Military transport units (1,000+ transport vehicles)

China

• (Mid March 1945)

• 31st Army Group - Wang Zhonglian
  Wang Zhonglian
  -References:*...
  
  

• 27th Corps - Hsieh Fusan

47th Division

4th Provincial Division

28th Division

64th Provincial Division (uncommitted)

• 78th Corps - Lai Ju-hsiung

New 42nd Division

New 43rd Division

New 44th Division

• 85th Corps - Wu Shao-chao

23rd Division

110th Division

55th Provincial Division

• 89th Corps -

62nd Provincial Division

New 1st Division

• 4th Army Group - Pei Chang-hui (acting)

• 38th Corps - Chang Yao-ming

17th Division

New 35th Division ?

• 96th Corps - Li Hsing-chung

(main force) New 35th Division ?

(main force) 117th Division

• 90th Corps - Yen Ming

61st Division

7th Division (from 3rd Corps)

• 40th Corps - Ma Fa-wu

39th Division

106th Division

New 40th Division

• Western Honan Garrison - Liu Ju-ming

• 15th Corps - Wu Ting-lin

64th Division

65th Division

55th Provincial Division (97th Corps)

• Hopei Chahar War Area - Kao Shu-hsun

• New 8th Corps - Hu Po-han

New 6th Division

29th Provincial Division

• North Hupei Right Force [ 33rd Army Group ] -Feng Zhi'an
  Feng Zhi'an
  Feng Zhi'an was a KMT general from Hebei.-References:*...
  
  

• 59th Corps - Liu Chen-san

38th Division

180th Division

53rd Division

• 77th Corps - Ho Chi-feng

132nd Division

179th Division

• 69th Corps - Mi Wen-ho

181st Division

28th Provincial Division

• Western Honan Left Force [ 2nd Army Group ] - Liu Ruming
  Liu Ruming
  Liu Ruming, Liu Ju-ming, 刘汝明, Chinese general during the Warlord Era, Second Sino-Japanese War and Chinese Civil War.- Overview :...
  
  

• 55th Corps -Tsao Fu-lin

29th Division

74th Division

81st Division

• 68th Corps - Liu Ju-chen

119th Division

143rd Division

36th Provincial Division

• Western Honan Center Force [ 22nd Army Group ] - Sun Zhen
  Sun Zhen
  Sun Zhen was a General of the National Revolutionary Army during the Second Sino-Japanese War.-Biography:In 1933 he was made a General commanding the Garrison of Sichuan's Northwestern District...
  
  

• 41st Corps - Tseng Su-sheng

122nd Division

124th Division

• 45th Corps - Chen Ting-hsun

125th Division

127th Division

• 47th Corps - Li Tsung-fang

104th Division

178th Division

• 1st Provisional Corps

16th Artillery Regiment

4th Engineer Regiment

• 10th War Area - Li Pin-hsien

• Army in Response - Fu Li-ping

9th Provisional Corps

3rd Division

4th Replacement Division

13th Division

20th Division

27th Provincial Division

173rd Division

Sources

• Hsu Long-hsuen and Chang Ming-kai, History of The Sino-Japanese War (1937-1945) 2nd Ed. ,1971. Translated by Wen Ha-hsiung , Chung Wu Publishing; 33, 140th Lane, Tung-hwa Street, Taipei, Taiwan Republic of China. Pg. 452-57. Map 43.
• 抗日战争时期的侵华日军序列沿革 (Order of battle of the Japanese army that invaded China during the Sino Japanese War)