140th Division (Imperial Japanese Army)

The 140th Division (第140師団) was one of eighteen Coastal Defense Divisions raised by the Japanese to defend the coast of their homeland from an anticipated Allied invasion, on the 28th of February 1945. Each Division of the series between 140 and 160 had four infantry regiments. The 145th Division had 401st, 402nd, 403rd and 404th Infantry Regiments with other artillery, engineer, antitank, rocket artillery, and other divisional units.

Reference and further reading
Allentown, PA: 1981
 * Madej, W. Victor. Japanese Armed Forces Order of Battle, 1937-1945 [2 vols]