Yes. According to the labelling on the same photo in another source it shows German trained soldiers from the 88th Division.
The German helmet was mostly used in the 1930s. British helmets were more common in WW2. I don’t think Chinese soldiers used – or had – helmets much of the time. The standard headgear seems to have been a field cap with a Chinese Nationalist roundrel on the front. It has been suggested that the field cap was - partially at least - inspired by a German design (such as the German M43 ski cap).
An officer in a field cap.
