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 Cars
Manchukuo Imperial Army
Manchukuoan Force 42,000 menGuo Rugui - Zhang HaipengJowett pg.25
Manchukuoan 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 Guorui 3 Detachments
Manchukuoan units with the Japanese Eastern Column 15,000 men National Protection Army (Fengtian Province Garrison Corps) - Yu ZhishanJowett pg.40 1st Brigade of the Guard Corps (Manchukuo Imperial Guards) - Li Shoushan National Salvation Army (about 10,000 men) - Li JizhunJowett pg.25,39-40
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 Tianshan
6th 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 Zhongxin
4th 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.