Empire of Japan
- Imperial Japanese Army
- Twenty-Third Army (Japan)
- 38th Division: 228th, 229th and 230th Infantry Regiments
- 2nd Independent Antitank Gun Battalion
- 5th Independent Antitank Gun Battalion
- 10th Independent Mountain Artillery Regiment
- 20th Independent Mountain Artillery Battalion
- 21st Mortar Battalion
- 20th Independent Engineer Regiment
- One radio signal platoon
- One third of medical unit, 51st Division
- 1st&2nd River Crossing Material Company, 9th Division
- Three companies of 3rd Independent Transportation Regiment
- 19th Independent Transport Company
- 20th Independent Transport Company
- 21st Independent Transport Company
- 17th Field Water Purification and Supply Unit
- Twenty-Third Army Air Unit
- 45th Air Regiment
- Element of 44th Independent Air Unit
- Two formations of 10th Independent Air Squad
- 47th Air Field Battalion
- Elements of 67th Air Field Battalion
- 67th Air Field Company
- Twenty-Third Army (Japan)
- Imperial Japanese Navy
- 2nd China Expeditionary Fleet
Read more about this topic: Battle Of Hong Kong, Background, Order of Battle
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