The Japanese and Manchukuoan order of battle for Operation Nekka was:
Kwangtung Army
Jehol Operation Force - Field Marshal Baron Nobuyoshi Muto,
6th Division (11th & 36th Infantry Brigades) - Lt. Gen. Sakamoto
8th Division (4th & 16th Infantry Brigades) - Lt. Gen. Nishi
14th Mixed Brigade / 7th Division - Major Gen. Hattori
33rd Mixed Brigade / 10th Division - Major Gen. Nakamura
4th Cavalry Brigade - Major Gen. Mogi
1st Special Tank Company - Captain Hyakutake
11 x Type 89 Medium Tank
2 x Type 92 Combat Cars
Manchukuo Imperial Army
Manchukuoan Force 42,000 men - Chang Hai-peng or Zhang Haipeng
Manchukuoan units with the Japanese Northern Column 10,000 men
Taoliao Army - Chang Hai-peng (concurrent)
7 Detachments( at least 2 are cavalry brigades)
National Foundation Army (Manchukuo Preparatory 2nd Corps) - Cheng Guorui 3 Detachments
Manchukuoan units with the Japanese Eastern Column 15,000 men
National Protection Army (Fengtian Province Garrison Corps) - Yu Zhishan
1st Brigade of the Guard Corps (Chinganyuchitui) - Li Shoushan
National Salvation Army (about 10,000 men) - Li Chi-chun
5th Army Group - Commander in chief Tang Yulin (governor of Jehol)
55th Army - Tang Yulin
36th Division - Tang Yulin, At Beipiao,
36th Cavalry Regiment - Shao Benliang, At Beipiao, Chaoyang, Zhuluke and Jianping. Shao defected to the Japanese.
31st Brigade - ?, At Heishuizhen-Chifeng
Reserve Regiment - ?, At Pingquan-Chengde
36th Artillery Regiment - ?, Near Pingzhen
1st Cavalry Brigade - ?, At Qinglianggou
9th Cavalry Brigade - Cui Xingwu, At Kailu. Cui defected to the Japanese.
10th Cavalry Brigade - ?, At Tianshan
6th Army Group - Zhang Zuoxiang (former governor of Kirin)*
41st Army - Sun Dianying
117th Brigade - Ding Ting, At Haladaokou, east of Chifeng.
118th Brigade - Liu Yueting , To the north of Chifeng
Reinforced 1st Brigade - Xing Yuchou , To the north of Chifeng
Northeastern Loyal and Brave Army - Feng Zhanhai, To the north of Chifeng
10th Cavalry Division - Deng Wen
11th Cavalry Division - Tan Zixin
12th Cavalry Division - Wu Songlin
21st Cavalry Brigade - Guo Fenglai
1st Infantry Brigade - Tang Zhongxin
4th Army Group - Wan Fulin* (former chairman of Heilongjiang)
53rd Army - Wan Fulin
130th Division - Zhu Hongxun, At Yebaishou - Dachengzi
119th Division - Sun Dequan, Dachengzi – Lingnan
129th Division - Wang Yongsheng, Pingquan – Sanshijia
116th Division - Miao Chengliu, Lamadong – Yiyuankou
106th Division - Shen Ke, Daordeng – Tangdaohe
11th Artillery Regiment, Lingyuan
108th Division - Yang Zhengzhi, East of Lingnan on Feb 27th [1]