However, in 1944, as the situation in the Pacific War grew increasing desperate for Japan, the 10th Division was transferred to the operations against the United States. Initially earmarked for a transfer to Taiwan, the 10th Division was sent instead to Luzon in the Philippines, coming under the command of the Japanese Fourteenth Area Army. It was mostly annihilated in the subsequent Battle of Luzon, with 39th infantry regiment thought with particular distinction, and continued a guerrilla war until the Surrender of Japan 15 August 1945, despite heavy casualties due tropical diseases and malnutrition.