 A component of the IJA 22nd Army was the which was involved in combat operations in Guangdong Province.After the dissolution of the IJA 22nd Army on 30 November 1940 it was elevated to division status under the IJA 23rd Army and in August 1941 was transferred to Taipei in Taiwan.The division was composed of the 27th Independent Mixed Brigade (Taiwan Mixed Brigade) and the 47th Infantry Regiment which became available when the IJA 6th Division transitioned from a rectangular to a triangular division.