Below is the order of battle for the Canton Operation, October to December 1938 during the Second Sino-Japanese War.
Imperial Japanese Army
21st Army - Lt. Gen. Motoo Furusho [8]
5th Division - Lt. Gen. Rikichi Ando [8]
9th Infantry Brigade
11th Infantry Regiment
41st Infantry Regiment
21st Infantry Brigade
21st Infantry Regiment
42nd Infantry Regiment
5th Field Artillery Regiment
5th Cavalry Regiment
5th Engineer Regiment
5th Transport Regiment
18th Division - Lt. Gen. Seiichi Kunou [8]
23rd Infantry Brigade
55th Infantry Regiment
56th Infantry Regiment
35th Infantry Brigade
114th Infantry Regiment
124th Infantry Regiment
22nd Cavalry Battalion
18th Mountain Artillery Regiment
12th Military Engineer Regiment
12th Transport Regiment
104th Division - Lt. Gen. Toshio Miyake [8]
107th Infantry Brigade
108th Infantry Regiment
170th Infantry Regiment
132nd Infantry Brigade
137th Infantry Regiment
161st Infantry Regiment
104th Field Artillery Regiment
104th Cavalry Regiment
104th Engineer Regiment
104th Transport Regiment
Forces directly under 21st Army: 3rd Independent Machinegun Battalion (独立機関銃第三大隊) 6th Independent Machinegun Battalion (独立機関銃第六大隊) 21st Independent Machinegun Battalion (独立機関銃第二十一大隊) 11th Independent Light Armored Car Company (独立軽装甲車第十一中隊) 51st Independent Light Armored Car Company (独立軽装甲車第五十一中隊) 52nd Independent Light Armored Car Company (独立軽装甲車第五十二中隊) 111th Mountain Artillery Regiment (山砲兵第百十一聯隊) 10th Independent Mountain Artillery Regiment (独立山砲兵第十聯隊) 1st Heavy Field Artillery Brigade (野戦重砲兵第一旅団) 2nd Mortar Battalion (迫撃第二大隊) 21st Mortar Battalion (迫撃第二十一大隊) 11th Independent Heavy Siege Artillery Battalion (独立攻城重砲兵第十一大隊) 1st Independent Heavy Mortar Battalion (独立臼砲第一大隊) 2nd Independent Heavy Mortar Battalion (独立臼砲第二大隊) 3rd Division's 6th and 7th Field Anti-Aircraft Batteries (第三師団第六、第七野戦高射砲隊) 3rd Division's 8th and 9th Field Anti-Aircraft Batteries (第三師団第八、第九野戦高射砲隊) 1st Division's 6th and 8th Field Anti-Aircraft Batteries (第一師団第六、第八野戦高射砲隊) 5th Division's 2nd Field Anti-Aircraft Battery (第五師団第二野戦高射砲隊) 20th Division's 2nd Field Anti-Aircraft Battery (第二十師団第二野戦高射砲隊) 1st Independent Balloon Company (独立気球第一中隊) 15th Independent Engineer Regiment (独立工兵十五聯隊) 8th Signal Communication Unit (第八通信隊) 6th Field Meteorological Unit (第六野戦気象隊) 3rd Field Survey Unit (第三野戦測量隊)
4th Flight Group - Major Gen. Tomo Fujita [8][2] (Formed on September 19, 1938, under the 21st Army) 64th Hiko Sentai - Major Tamiya Teranishi,[2][3] (Base: Ertaokou 8/38 – 11/38) 1st Chutai - Captain Mitsugu Sawada Nakajima Ki-27 fighter aircraft 2nd Chutai - Captain Tsuguroku Nakao Kawasaki Ki-10 fighter aircraft Nakajima Ki-27 fighter aircraft 27th Hiko Sentai - ? [2][3] 1st Chutai - ? Light bomber - ? 31st Hiko Sentai - ? (Base: Canton 11/38 – ) [2][3] Light bomber unit. 1st Aviation Corps (reconnaissance aircraft)[2] 94th Flight Group [2] 97th Flight Group [2] 3rd Flying Field Squadron [2] 1st Field Operation Flying Field team.[2]
Notes: 21st Army formed on September 19, 1938, and attacks Guangzhou October 12, 1938. [2]