So, a whole new plan is required. My opponent seems to think an early invasion at Bataan and Port Moresby are coming. In the previous game, because of house rules on naval movement on turn 1, there was no Pearl Harbor attack. KB split and supported the Luzon and Malaya invasions. This time there will be a Pearl Harbor attack, from 7 hexes north, to keep away from any US battleships that sortee. He's limited to 3 hexes for the Pacific Fleet ships, unless already at sea. There are no naval restrictions on British, Dutch, Australian, and New Zealand units on turn 1. He may not enter any Japanese base.
So, here's the plan for December. Luzon will be mostly bypassed. Tanaka and Kanno will land at Aparri, followed by 65 Bde and a bunch of aviation support and engineers. The reformed 2 Formosa Rgt (Tanaka and Kanno) will be extracted to join 48 Div. 65 Bde will be ready to be extracted if/when he determines that the landing is a feint. 16 Div will land on Mindanao and should capture it quickly. 48 Div will load at Pescadores and head straight for Palembang. 33 Div will load at Nagasaki as soon as transports get there and join the Palembang assault, or be diverted to Mersing. 18 Div brigades will land at Kota Bharu and Kuantan on turn 1, covered by the heavy BB force, and followed by 5 Div, which will not unload. 5 Div will land at Mersing on 8 or 9 Dec, as the situation permits. The Imperial Guard Div will rail to Bangkok, load transports, and reinforce Mersing in about 10 days (I'd like to do it sooner, but it takes 3 days just to get in strategic mode to rail.) 56 Division will join the Malaya assault when they get there. 2 Div will relocate to Babeldaob, from all over the map, and assault Ambon. 4 Div is loading transports at Osaka by brigades and will assault Wake, Rabaul, and Tulagi, supported by KB after it's done with the Pearl Harbor attack. 4 Div is prepping for Noumea, but may go after Suva instead.
In China, the main objective is Sian. Minimal force will remain in the south of China to gradually force his retreat/withdrawal. I suspect that from what he learned in our last game, he may withdraw to better ground fairly quickly. He's deathly afraid of Japanese tanks (in China). Of the forces available in Manchukuo, only tanks and aviation support will be reassigned to China. Infantry division components will be reassigned to Southern Army or one of it's Armies. I expect to keep 1 Tank Div in China, while 2 Tank Div joins the forces eventually in Burma.

Edit to correct regiment designation of Tanaka/Kanno.