Because it was the strategic reserve of the entire North China Front, it was almost painstakingly armed to the teeth by General Okamura Ninji, and was equipped with a large number of tanks, heavy artillery and other reinforced troops. It has almost become the 17th Division, the most powerful division in the entire Japanese Army at present.

It suffered heavy losses in last year's battle, and it was only rebuilt in four or three years, but it caught up with the Japanese army expanding its front, and the number of heavy weapons produced could not keep up with the increase in the number of divisions and regiments. The 32nd Division, which is now mainly used as a security and garrison division, can almost be said to be a pure infantry division, and this chapter needs to be registered