Operation Nekka order of battle
The Japanese and Manchukuoan order of battle for Operation Nekka was:
The Japanese and Manchukuoan order of battle for Operation Nekka was:

Japan
Kwantung 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 CarsManchukuo Imperial Army
Manchukuoan Force 42,000 men - Zhang HaipengManchukuoan units with the Japanese  Northern Column 10,000 men
Taoliao Army - Zhang Haipeng (concurrent)
7 Detachments( at least 2 are cavalry brigades)
National Foundation Army (Manchukuo Preparatory 2nd Corps) - Zheng Guorui3 DetachmentsManchukuoan units with the Japanese Eastern Column  15,000 men
National Protection Army (Fengtian Province Garrison Corps) - Yu Zhishan
1st Brigade of the Guard Corps (Manchukuo Imperial Guards) - Li Shoushan
National Salvation Army (about 10,000 men) - Li Jizhun

China
5th Army Group - Commander in chief Tang Yulin (governor of Rehe)
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 Tianshan6th Army Group - Zhang Zuoxiang (former governor of Jilin)*

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 Zhongxin4th 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 February 27

Notes
Sources
Jowett, Phillip J., Rays of the Rising Sun Vol 1., Helion & Co. Ltd. 2004.
"第二部分：从"九一八"事变到西安事变榆关 热河失守 | Shanhai Pass and Jehol falls into enemy handsauthor= Guo Rugui, editor-in-chief Huang Yuzhang". 中国抗日战争正面战场作战记 [China's Anti-Japanese War Combat Operations]. Jiangsu People's Publishing House. 2005-07-01.