I don't speak Japanese, so if some names don't make sense, that's why.
So, in T0 we have Gishi and Ashigaru, which are your engineer squad and mainline infantry squad respectively. The Rikugun Shōi is aimed however at being something equivalent to an officer squad. For those of you who played the Eastern Front Mod, especially back in the day, that Mod had a feature of where you could produce a Command Squad from your starting HQ building which served as the nucleus of your early game army. I think this style should come back, therefore this squad would be limited to 1 on the field, would have a variety of utility abilities and generally function much like the officer squads in Coh2. I'm on the fence as to whether it should be long ranged or short ranged but regardless, it's power level should be somewhat in line with Penals.
Then we have a T1, T2 split. T1 contains the ATG and HMG of the faction and T2 contains the AT Infantry and also a grenade launcher squad. The grenade launcher team should be somewhat similar to that upgrade pios with a grenade launcher function like, with smoke utility, and primary good against clumps of units and units in cover. Both T1 and T2 have a side shared side tier, which once purchased, unlocks units in both tiers, somewhat like in Wehr. In Tier 1, they get the Type 4 20 cm rocket mortar, which looks amazing and would have a similar power level to a heavy mortar. They also get the Type 1 Ho-Ha Halftrack, which has an ambulance version and serves as the primary in field reinforcement and towing solution. In tier 2, we have the Type 98 20mm AA, which is more or less the same role and function as the Flak 30 for Wehr. Finally, also in T2, we have the Type 94 Tankette, which would be like the 221 in both role and power level.
From T1 or T2, you have some different teching options. You can go for Tier 1/2 * as discussed, but alternatively you can go directly for T3. In the base tier of T3 you have the Type 95 Ha-Go light tank, roughly of a power level such as the greyhound or T70. Tier 3 also have a side tier, which grants access to the Type 1 Ho-Ni II, which is self propelled gun with a 105 howitzer, so think between a Stug D and a Brumbar. Then there's Type 1 Ho-Ni I, which is similar in role and function to a Marder III and then finally the Type 96 Howitzer, which is not unlike the Italian 105. Tier 3.5 is not needed to tech to tier 4 however and tier 4 can be reached front either T3 or Tier 1/2 *. T4 has the late game tools of the IJA, including some form of heavy infantry, the Type 97 ShinHōtō Chi-Ha medium tank and the Type 88 AA Gun. The latter would be a towed weapon, fulfilling the same role as the Flak 36 for DAK.
The crux of this faction is how to balance the lategame of the faction given the significant lack of Japanese vehicles in WW2. To my mind, the best way of doing this would be balancing the IJA around having relatively weak late game armour but relatively strong infantry and artillery. So in this design, the Type 88 and the Type 97 ShinHōtō Chi-Ha, are basically your Panzer III and Flak 36 equivalent, this serves as your lategame anchor and then for all your battlegroups, these can focus on aspects of the faction that have nothing to do with tanks, such as airborne units, artillery, defences etc.
To me, this is a somewhat reasonable template from which the rest of the faction could be built but I'd be curious to hear what other people think.
Relic Entertainment
cblanco ★ 
보드카 중대 
VonManteuffel 
Heartless Jäger 
