The following units and commanders fought in the Battle of Northern and Eastern Henan (January – June 1938).
[1] North China Area Army – Juichi Terauchi [2] China (Feb. 1938) 1st War Area – Cheng Qian Airforce Notes 3rd, 6th, 9th, 14th, 36th, 87th, 88th, and the Training Division of the Central Military Academy.
Also the "Tax Police" regiment (equivalent of a division) under T.V.
Soong's Ministry of Finance, later converted to the New 38th Division during the war.
2nd, 4th, 10th, 11th, 25th, 27th, 57th, 67th, 80th, 83rd, 89th Division