 In 1932, the Kwantung Army was the main force responsible for the foundation of Manchukuo, the puppet state of Japan located in Northeast China and Inner Mongolia.The Kwantung Army played a controlling role in the political administration of the new state as well as in its defense.With the Kwantung Army, administering all aspects of the politics and economic development of the new state, this made the Kwantung Army's commanding officer equivalent to a Governor-General with the authority to approve or countermand any command from Puyi, the nominal Emperor of Manchukuo.