Note 1 — Chapter VI · The Japanese Reaction

During the summer there had been disagreement among the Japanese military leaders. Imperial General Headquarters felt that the decisive battle should be fought on Luzon and only delaying actions taken in other areas. To this the 14th Area Army agreed. The Southern Army, on the other hand, believed that it would be impossible to wage a successful battle on Luzon if other areas, especially the Visayan Islands, were allowed to fall into American hands. Since these islands, if captured, could be used as Allied air bases, the decisive battle should be fought whenever and wherever the Americans attacked.1