33rd Division ( Imperial Japanese Army ) The was an infantry division in the Imperial Japanese Army . Its call sign was the . History . The 33rd Division was raised in Utsunomiya , Tochigi prefecture , but its headquarters was in Sendai . It was raised from conscripts largely from the northern Kantō prefecturers of Tochigi , Ibaraki and Gunma . Initially assigned to the Japanese 11th Army in central China , it saw combat at the First Battle of Changsha . It was transferred to the Japanese 15th Army on 6 November 1941 , and took part in the invasion of British Burma , under Lieutenant General Shozo Sakurai . It suffered a severe defeat at the Battle of Yenangyaung . Afterwards , it was one of the key divisions in the Battle of Imphal , at which it was all but annihilated as a front - line combat force . Battle of Imphal . Late in 1943 , the Japanese command in Burma had been reorganized . A new headquarters , Burma Area Army , was created under Lieutenant General Masakasu Kawabe . One of its subordinate formations , responsible for the central part of the front facing British India in Nagaland and Assam , was the Japanese 15th Army , whose new commander was Lieutenant General Renya Mutaguchi . At the same time , Lieutenant General Sakurai was promoted to command the 28th Army in southern Burma . His command of the 33rd Division was succeeded by Lieutenant General Motoso Yanagida . Mutaguchi ’ s plan was to have the 33rd Division destroy the Indian 17th Infantry Division at Tiddim , then attack Imphal from the south . The 33rd Division ' s Infantry Group HQ , under Major General Tsunoru Yamamoto , formed " Yamamoto Force " , composed of units of the Japanese 33rd and 15th Divisions which would destroy the Indian 20th Infantry Division at Tamu , then attack Imphal from the east . Meanwhile , the 15th Division under Lieutenant General Masafumi Yamauchi would envelop Imphal from the north , while in a separate subsidiary operation , the IJA 31st Division under Lieutenant General Kotoku Sato would isolate Imphal by capturing nearby Kohima . All Mutaguchi ' s divisional commanders disagreed with the plan to some extent , and Yanagida openly derided him as an " imbecile " . In the opening stages of the Battle of Imphal the 33rd Division cut off the Indian 17th Division under Major General Cowan . The Japanese 215th Regiment under Colonel Masahiko Sasahara captured a supply dump at Milestone 109 , twenty miles behind Cowan ' s leading outposts . The Japanese 214th Regiment under Colonel Takanobu Sakuma seized Tongzang and a ridge named Tuitum Saddle across the only road , a few miles behind the Indian 17th Division ' s position . However , they were unable to dig in properly before they were hit by the Indian 48th Brigade on 18 March 1944 , taking heavy casualties . Fighting around Milestone 109 was even more severe . In early April the 33rd Division attacked from the south at Bishenpur , where they cut a secondary track from Silchar into the plain . Yanagida was already pessimistic and depressed by his failure to trap the Indian 17th Division . He had also been rattled by a garbled radio message which suggested that one of his regiments had been destroyed at Milestone 109 . He therefore advanced cautiously . By doing so , he may have lost a chance to gain success as Bishenpur was held only by Indian 32 Brigade ( from 20th Division ) and the Indian 17th Infantry Division was resting after its retreat . Mutaguchi removed him from command . In early May , the British counter - attacked . None of the Japanese divisions had received adequate supplies since the offensive began , and some of the troops were starving ; others were sick with malaria , and most were low on ammunition . Although there was now no realistic hope of success , Mutaguchi ( and Kawabe ) ordered renewed attacks . 33rd Division , reinforced by battalions from the 53rd and 54th Divisions and under a new forceful commander , Lieutenant - General Nobuo Tanaka , broke into the Indian 17th Division ' s positions at Bishenpur , but failed to break through . By late May , Mutaguchi ' s divisional commanders refused to make a renewed attacks on Imphal , as they were in no condition to comply . Mutaguchi finally ordered the offensive to be broken off on 3 July 1943 . The Japanese fell back to the Chindwin River , abandoning their artillery , transport , and soldiers too sick to walk . The defeat at Kohima and Imphal was the largest defeat to that date in Japanese history . They had suffered 55 , 000 casualties , including 13 , 500 dead . Later Operations in Burma . The Division was rebuilt to a strength of about 10 , 000 . When the Allies launched their offensive into Central Burma , the Japanese withdrew behind the Irrawaddy River . A rearguard from 33rd Division took heavy losses defending the river port of Monywa on the Chindwin . During the fighting in February and March after the Allies crossed the Irrawaddy , 33rd Division defended the vital river port of Myingyan . It was not directly attacked , as the Allied bridgeheads were east and west of their positions . The division held Myingyan until most of 15th Army were already in full retreat . It suffered further casualties in attempting to retreat south . At the end of the war , the division had moved to Moulmein in southern Burma . During the entire Burma campaign , the division suffered 22 , 316 casualties , including 15 , 033 dead . Organization . The 33rd Division was organized as a triangular division . 33rd Division - Allentown , PA : 1981