Masaharu Homma
The Japanese invasion force of 43,110 men was under the overall command of the IJA 14th Area Army under General Masaharu Homma. The force contained the IJA 48th Division (less the Tanaka and Kanno Detachments which had already landed in the invasions of Aparri and Vigan) under Lt General Yuitsu Tsuchihashi. A newly formed division from Taiwan, it lacked combat experience, but it was the best equipped and motorized division in the Japanese Army. It also contained elements of the IJA 16th Division including the 4th and 7th Tank Regiments with a total of between 80 and 100 tanks, and by three field artillery regiments.