Estimated Disposition of Japanese Active Divisions Location of Present Nov. '44 March '45 Divisions Manchuria 14 14 17 Japan and Sakhalin 6 + 5(c) 5 + 5(c) 3 + 5(c) Korea 2 2 2 China 19 18 14 Formosa 2 3 Philippines 2 4 6 Hainan Indo-China & Siam 1 2 1(e) Burma 7 7 7 Malaya and Sumatra 4 6 8(f) Java 1 1 2 Borneo and Celebes 1 2 Dutch New Guinea, Timor 2 2 2 East New Guinea 4(a) Liquidated New Britain and Solomons 4(d) Liquidated Pacific Islands 1(d) Liquidated TOTAL 67 + 5 64 + 5(a) 67 + 5(b) Notes: (a) Allowance made for normal yearly increase of 6 divisions for 1944 (b) Allowance made for half normal yearly increase, i.e.