South. Two divisions to Indo-China (one from FORMOSA, one from KWANGTUNG). North. Three or four to MANCHURIA (two from JAPAN, one and possibly two from NORTH CHINA). In addition two divisions have been withdrawn from CENTRAL CHINA and may be destined for MANCHURIA. Large numbers of reservists have also been drafted from JAPAN to MANCHURIA. It is now estimated that JAPAN has 15 divisions in MANCHURIA, not counting either reservists and other troops en route thither or MANCHUKUO contingents. IRAN. 7.