英国不列颠百科全书说是 75 万。

Nationalist Chinese resistance to these Japanese advances was ineffective, primarily because the Nationalist leadership was still more interested in holding their forces in reserve for a future struggle with the Communists than in repelling the Japanese. By contrast, the Communists, from their base in north-central China, began an increasingly effective guerrilla war against the Japanese troops in Manchuria and North China. The Japanese needed large numbers of troops to maintain their hold on the immense Chinese territories and populations they controlled. Of the 51 infantry divisions making up the Japanese Army in 1941, 38 of them, comprising about 750,000 men, were stationed in China (including Manchuria).

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