| Command | Aircraft | Location and Status | Commander |
| 1st War Area | Wei Li-huang | ||
| 40th Corps | Pang Ping-hsun | ||
| 76th Corps | Li Tieh-chun | ||
| 2nd Army Group | Sun Lien-chung | ||
| 30th Corps | Tien Lien-chung | ||
| 42nd Corps | Feng An-pang | ||
| 58th Corps | Liu Ju-ming | ||
| 3rd Army Group | Sun Tung-hsuan (concurrent) | ||
| 12th Corps | Sun Tung-hsuan | ||
| 2nd War Area | Yen Hsi-shan | ||
| 1st Temporrary Division | Pen Yu-Pin | ||
| 2nd Temporary Division | Chin Hsien-chang | ||
| 71st Division | Kuo Tsung-fen | ||
| 66th Division | Tu Chun-yi | ||
| 9th Corps | Kuo Chi-chiao | ||
| 4th Army Group | Sun Wei-ju | ||
| 38th Corps | Chao Shou-shan | ||
| 47th Corps | Li Chia-yu | ||
| 96th Corps | Li Hsing-chung | ||
| 5th Army Group | Tseng Wan-chung (concurrent) | ||
| 3rd Corps | Tseng Wan-chung | ||
| 15th Corps | Liu Mao-en | ||
| 17th Corps | Kao Kuei-tse | ||
| 6th Army Group | Yang Ai-yuan | ||
| 19th Corps | Wang Ching-kuo | ||
| 61st Corps | Chen Chang-chieh | ||
| 1st Cavalry Corps | Chao Cheng-shou | ||
| 7th Army Group | Fu Zso-yi (concurrent) | ||
| 1st New Corps | Teng Pao-shan | ||
| 22nd Corps | Kao Shuang-cheng | ||
| 35th Corps | Fu Zso-yi | ||
| Manchuria Advanced Corps | Ma Chan-shan | ||
| 14th Army Group | Wei Li-huang (concurrent) | ||
| 14th Corps | Chen Tieh | ||
| 93rd Corps | Liu Kan | ||
| 98th Corps | Wu Shih-min | ||
| 18th Army Group | |||
| 3rd War Area | Ku Chu-tung | ||
| 4th New Corps | Yeh Hsun-chi | ||
| 10th Army Group | Liu Chien-hsu | ||
| 28th Corps | Tao Kuang | ||
| 91st Corps | Hsuan Tieh-wu | ||
| 23rd Army Group | Tang Shih-tsun | ||
| 21st Corps | Chen Wan-jen | ||
| 50th Corps | Kuo Hsun-chi | ||
| 25th Army Group | Chen Yi | ||
| 100th Corps | Chen Chi | ||
| 28th New Division | Wang Chi-hsiang | ||
| 32rd Army Group | Shangkuan Yun-hsiang | ||
| 25th Corps | Wang Ching-chiu | ||
| 29th Corps | Chen An-pao | ||
| 67th Division | Mo Yu-shuo | ||
| 4th War Area | Chang Fa-kuei | ||
| 9th Army Group | Wu Chi-wei | ||
| 4th Corps | Ou Chen | ||
| 65th Corps | Li Chen-chiu | ||
| 12th Army Group | Yu Han-mou | ||
| 62nd Corps | Chang Ta | ||
| 63rd Corps | Chang Jui-kuei | ||
| 66th Corps | Yeh Shao | ||
| 83rd Corps | (not filled) | ||
| 16th Army Group | Hsia Wei (concurrent) | ||
| 46th Corps | Hsia Wei | ||
| 64th Corps | Teng Lung-kuang | ||
| 5th War Area | Li Tsung-jen | ||
| Hinan-Hupei-Anhwei Border Command | |||
| Area Guerilla C-in-C | Liao Lei | ||
| 7th Corps | Chang Kan | ||
| 48th Corps | Chang Yi-shun | ||
| 11th Army Group | Li Pin-hsien | ||
| 84th Corps | Chin Lien-fang | ||
| 39th Corps | Liu Ho-ting | ||
| 22nd Army Group | Wang Tsan-hsu | ||
| 44th Corps | Liao Chen | ||
| 29th Army Group | Wang Tsan-hsu | ||
| 44th Corps | Liao Chen | ||
| 33rd Army Group | Chang Tse-chung (concurrent) | ||
| 55th Corps | Tsao Fu-lin | ||
| 59th Corps | Chang Tse-chung | ||
| 77th Corps | Feng Chih-an | ||
| 8th War Area | Chu Shao-liang | ||
| 2nd New Corps | Lu Ta-chang | ||
| 80th Corps | Kung Ling-hsun | ||
| 82nd Corps | Ma Pu-fang | ||
| 191st Division | Yang Teh-liang | ||
| 2nd Cavalry Corps | Ho Chu-kuo | ||
| 5th Cavalry Corps | Ma Pu-chung | ||
| 6th Cavalry Corps | Men Ping-yueh | ||
| 17th Army Group | Ma Hung-pin (concurrent) | ||
| 81st Corps | Ma Hung-pin | ||
| 168th Division | Ma Hung-kuei | ||
| 9th War Area | Hsueh Yueh (acting) | ||
| 74th Corps | Wang Yao-wu | ||
| Border Area Guerilla C-in-C | Fan Sung-pu | ||
| 8th Corps | Li Yu-tang | ||
| 73rd Corps | Peng Wei-jen | ||
| 1st Army Group | Lung Yun | ||
| 58th Corps | Sung Tu | ||
| 3rd New Corps | Chang Chung | ||
| 60th Corps | An En-pu | ||
| 19th Army Group | Lo Cho-ying | ||
| 79th Corps | Hsia Chu-chung | ||
| 49th Corps | Liu Tuo-chuan | ||
| 70th Corps | Li Chueh | ||
| 78th Corps | Hsua Shou-hsun | ||
| 20th Army Group | Shang Chen | ||
| 53rd Corps | Chuo Fu-cheng | ||
| 54th Corps | Huo Kuei-chang | ||
| 87th Corps | Liu Ying-ku | ||
| 27th Army Group | Yang Sen | ||
| 20th Corps | Yang Han-yu | ||
| 30th Army Group | wang Ling-chi | ||
| 72nd Corps | Han Chuan-pu | ||
| 10th War Area | Chiang Ting-wen (concurrent) | ||
| 16th Corps | Tung Chao | ||
| 34th Army Group | Chiang Ting-wen | ||
| 27th Corps | Fan Han-chieh | ||
| 90th Corps | Li Wen | ||
| Shantung-Kiangsu War Area | Yu Hsueh-chung (concurrent) | ||
| 51st Corps | Yu Hsueh-chung | ||
| 57th Corps | Miao Cheng-liu | ||
| 89th Corps | Han Teh-chin | ||
| Guerilla C-in-C | Shen Hung-ieh | ||
| Hopei-Chahar War Area | Lu Chung-lin | ||
| New 5th Corps | Sun Kuei-yuan | ||
| 69th Corps | Shih Yu-suan | ||
| 99th Corps | Chu Huai-ping | ||
| Hopei Militia | Chang Yin-wu | ||