The total number of military and non-military casualties, both dead and wounded, at 35 million.[Most Western historians believed that the total number of casualties was at least 20 million.
The official PRC statistics for China's civilian and military casualties in the Second Sino-Japanese War from 1937 to 1945 are 20 million dead and 15 million wounded. The figures for total military casualties, killed and wounded are: NRA 3.2 million; Communist 500,000.
The official account of the war published in Taiwan reported that the Nationalist Chinese Army lost 3,238,000 men (1,797,000 wounded, 1,320,000 killed, and 120,000 missing) and 5,787,352 civilians casualties putting the total number of casualties at 9,025,352. The Nationalists fought in 22 major engagements, most of which involved more than 100,000 troops on both sides, 1,171 minor engagements most of which involved more than 50,000 troops on both sides, and 38,931 skirmishes.
An academic study published in the United States estimates military casualties: 1.5 million killed in battle, 750,000 missing in action, 1.5 million deaths due to disease and 3 million wounded; civilian casualties: due to military activity, killed 1,073,496 and 237,319 wounded; 335,934 killed and 426,249 wounded in Japanese air attacks.
According to historian Mitsuyoshi Himeta, at least 2.7 million civilians died during the "kill all, loot all, burn all" operation (Three Alls Policy, or sanko sakusen) implemented in May 1942 in north China by general Yasuji Okamura and authorized on December 3, 1941 by Imperial Headquarter Order number 575.
The property loss suffered by the Chinese was valued at 383 billion US dollars according to the currency exchange rate in July 1937, roughly 50 times the gross domestic product of Japan at that time (US$7.7 billion).
In addition, the war created 95 million refugees.
Japanese war crimes
Included with total war dead are victims of Japanese war crimes.
R. J. Rummel estimates the civilian victims of Japanese democide at 5,424,000. Detailed by country: China 3,695,000; Indochina 457,000; Korea 378,000; Indonesia 375,000; Malaya-Singapore 283,000; Philippines 119,000, Burma 60,000 and Pacific Islands 57,000.
Rummel estimates POW deaths in Japanese custody at 539,000 Detailed by country: China 400,000; French Indochina 30,000; Philippines 27,300; Netherlands 25,000; France 14,000; Britain 13,000; British Colonies 11,000; US 10,700; Australia 8,000.
Werner Gruhl estimates the civilian deaths at 20,365,000. Detailed by country: China 12,392,000; Indochina 1,500,000; Korea 500,000; Dutch East Indies 3,000,000; Malaya and Singapore 100,000; Philippines 500,000; Burma 170,000; Forced laborers in Southeast Asia 70,000, 30,000 interned non-Asian civilians; Timor 60,000; Thailand and Pacific Islands 60,000.
Gruhl estimates POW deaths in Japanese captivity at 331,584. Detailed by country: China 270,000; Netherlands 8,500; Britain 12,433; Canada 273; Philippines 20,000; Australia 7,412; New Zealand 31; and the United States 12,935.
Out of 60,000 Indian Army POWs taken at the Fall of Singapore, 11,000 died in captivity.
There were 14,657 deaths among the total 130,895 western civilians interned by the Japanese due to famine and disease