The basic unit of the Japanese army, the division and regiment, has more than 22,000 people and has two brigades under its jurisdiction. It is equipped with 5,800 horses, more than 200 cars, 9,500 rifles, more than 600 light and heavy machine guns, 108 artillery pieces, 24 tanks, and dozens of armored vehicles.

China's basic unit division, smaller than the Japanese brigade, has only more than 10,000 men, equipped with 3,800 rifles, 300 light and heavy machine guns, and 46 artillery pieces.