Does one of the last major IJ Naval bases, and an army division with
headquarters count?

The role of Second General Army at Hiroshima is often misunderstood.
It was created when the likelihood of invasion loomed.

First General Army was responsible for most of Honshu (the large
island, including Tokyo and the Kanto Plain) and the northern islands.
Second General Army was responsible for southern Honshu (thus its
location at Hiroshima) and the southern islands, notably Kyushu, where
the Americans planned and the Japanese expected the invasion to land.

This was not merely a division headquarters, nor even the hq of an
area army or a corps. It was responsible for millions of men,
including the upwards of 600,000 who would meet the Americans on the
beaches of Kyushu.

all the best -- Dan Ford
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