Order of battle for Battle of South Guangxi
The order of battle for the Battle of South Guangxi by country is as follows:
The order of battle for the Battle of South Guangxi by country is as follows:

Japan
21st  Army (to Feb. 9th 1940) –  Lt. Gen. Rikichi Andō 7]
22nd  Army (10 Feb 1940 – 19 Nov 1940,- Army disbanded) – Lt. Gen Seiichi Kuno
5th Division – General Hitoshi Imamura (9 Nov 1938 – 9 Mar 1940), Lt. General Aketo Nakamura (9 Mar 1940 – 15 Oct 1940), Lt. General Takuro Matsui (15 Oct 1940 – 11 May 1942) 7]
9th Infantry Brigade
11th Infantry Regiment
41st Infantry Regiment
21st Infantry Brigade – Major Gen. Masao Nakamura
21st Infantry Regiment
42nd Infantry Regiment
5th Mountain Artillery Regiment
5th Cavalry Regiment
5th Engineer Regiment
5th Transport Regiment
Formosa Mixed Brigade- Major Gen. Sadaichi Shioda [7]
1st Formosa Infantry Regiment
2nd Formosa Infantry Regiment
Formosa Artillery Regiment
Formosa Military Engineer RegimentJanuary 1940 reinforcements from Canton

18th Division – Lt. Gen. Seiichi Kuno [7]
23rd Infantry Brigade
55th Infantry Regiment
56th Infantry Regiment
35th Infantry Brigade
114th Infantry Regiment
124th Infantry Regiment
18th Mountain Artillery Regiment
22nd Cavalry Battalion
12th Engineer Regiment
12th Transport Regiment
Guards Mixed Brigade – Major Gen. Takeshi Sakurada [7]
1st Guards Infantry Regiment
2nd Guards Infantry Regiment
Guards Cavalry Regiment
Guards Field Artillery Regiment (elements)
Guards Engineer Regiment (elements)
Guards Transport Regiment (elements)Army Airforce:

21st Independent Aviation Corps, IJA  – ?
Independent 82nd Dokuritsu Hiko Chutai [S. China]  – ?
Light bomber squadron. (reconnaissance aircraft)
Independent 84th Dokuritsu Hiko Chutai [Canton] – Captain Magoji Hara
Nakajima Ki-27 (fighter aircraft)Navy Airforce:

5th Fleet  – Adm. Nobutake Kondō   [7]
2nd Air Sentai – ?
Akagi [southern China] (end/04/39 – middle/02/40) Fighter Daitai –  Mitsubishi A5M
Bomber Daitai – Aichi D1A2
Attack Daitai – Yokosuka B4Y1
11th Destroyer Division--Hatsuyuki and Shirayuki
Kamikawa Maru – seaplane carrier
Chiyoda – seaplane carrier
3rd Combined Air Unit
14th Kōkūtai, IJN [based in Nanning from late 12/39] – ? Fighter Daitai – 13 Mitsubishi A5MNotes:  

Initial landing and advance to Nanning by 5th Division and Taiwan Composite Brigade. Guards Mixed Brigade and the 18th Division were sent as reinforcements from Canton area in January 1940.After 9 February 1940, the 18th Division was returned to Canton and the 21st Army was disbanded, the forces of the 21st Army came under the control of the Southern China Area Army (Canton) under General Rikichi Andō (10 Feb 1940 – 5 Oct 1940) and General Jun Ushiroku (5 Oct 1940 – 26 Jun 1941).  The forces remaining in Guangxi, now subordinate to South China Front Army, became the Japanese Twenty-Second Army under Lt. Gen Seiichi Kuno (10 Feb 1940 – 19 Nov 1940), until the Army was disbanded at the end of the campaign.  On June 3, 1940, the Guards Mixed Brigade became the 1st Guards Brigade of the 1st Guards Division. The 2nd Imperial Guards Infantry Regiment under Col. Kunio Osonoe from 1st Guards Brigade was assigned to the Indochina Expeditionary Army in September, 1940. In October 1940, the remainder of 1st Guards Brigade (1st Guard Regiment and support units) joined other Japanese units occupying French Indochina.

China
Generalissimo's HQ in Guilin – Bai Chongxi  
16th Group Army – Wei Yun-sun  *
31st Army –  Wei Yun-sun
131st Division
135th Division
188th Division
46th Army – Ho Hsuan
170th Division
175th Division
New 19th Division
26th Group Army –  Cai Tingkai *
1st  Sep. Inf. Regts.
2nd Sep. Inf. Regts.
3rd Sep. Inf. Regts.
4th Sep. Inf. Regts.
35th Group Army – Teng Lung-kuang
64th Army – Chen Kung-hsia
155th Division
156th Division
37th Group Army – Ye Zhao
66th Army – Ye Zhao
159th Division
160th Division
38th Group Army – Xu Tingyao
2nd Army – Li Yannian
9th Division
76th Division
5th Army – Du Yuming
200th Division (Mechanized Division) – Du Yuming
598th Infantry regiment (with Soviet trucks)
599th Infantry regiment (with Soviet trucks)
600th Infantry regiment (with Soviet trucks)
Armored vehicle regiment (50 BA type armored cars)
Armored  regiment (70 T-26, 4 BT-5, 18-20 CV-33's)
Motorized Artillery regiment (122mm howitzers, 75mm field guns and 45mm AT guns)
New 22nd Division
1st Honor Division
9th Army – Kan Li-chu
49th Division
93rd Division
2nd Reserve Division
99th Army – Fu Chung-fang
92nd Division
99th Division
118th Division
36th Army – Yao Chuen
5th Division
96th Division
43rd Division
New 3rd Division
Kwangsi Pacification HQ
Artillery DetachmentAir Forces: **

C A F 2nd Route Force  – Colonel Chang Ting-Meng
100 planes 
115 planes 
3rd Pursuit Group – Huang Panyang
7th Pursuit Squadron – Lu Tian-Long
Polikarpov I-15
8th Pursuit Squadron – ?
Polikarpov I-15
27th Pursuit Squadron -
Gloster Gladiator Mk. I, Polikarpov I-
29th Pursuit Squadron -
Gloster Gladiator Mk. I, Polikarpov I-
32nd Pursuit Squadron – Wei Yi-Ging †Gloster Gladiator Mk. I, Polikarpov I-15bis
4th Pursuit Group – Liu Chi-Han
21st Pursuit Squadron – Lo Ying-Teh
Polikarpov I-15bis -
22nd Pursuit Squadron – Zheng Shaoyu
Polikarpov I-15bis -
23rd Pursuit Squadron – ?
Polikarpov I-15bis -
24th Pursuit Squadron – Su Xian-Ren
Polikarpov I-16
5th Pursuit Group ?
17th Pursuit Squadron – Captain Cen Zeliu
Polikarpov I-15bis, Dewoitine D.510
26th Pursuit Squadron – ?
Polikarpov I-16
28th Pursuit Squadron – Major Louie Yim-Qun (reassigned to the 3rd PG on 1 October 1938 - Maj. Chen Ruidian)Gloster Gladiator Mk. I, Polikarpov I-15bis
29th Pursuit Squadron – Captain Ma Kwok-Lim
Polikarpov I-15bis
6th Bomber Group – ?
19th Bomber Squadron – ?
Tupolev SB-2
18th Pursuit Squadron – Major Yang YibaiCurtiss Hawk III, Curtiss Hawk 75
Soviet Suprun Group – K. K. Kokkinaki
Polikarpov I-16Notes:
1. 16th Army Group  and 26th Army Group were original defenders of Guangxi.  Other units were reinforcements which gradually arrived from Hunan, Guangdong, and Sichuan.2. On 18 December the Chinese launched a successful counter-offensive against the Japanese in the Guangxi Province.  To support the Chinese Guangxi-offensive and direct the air-units the more experienced 1st ARC (Colonel Chang Ting-Meng) temporarily replaced the 2nd ARC (Colonel Xing Zhanfei) at Liuzhou, with the 2nd ARC moving to rear positions at Guilin.
Taking part in the offensive were 115 aircraft of the 3rd, 4th and 5th PGs, 6th BG, 18th PS and one of the Soviet groups.

References

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