The Netherlands

On 7 December 1942 had Royal Dutch East Indies Navy (Nederlands-Indië Marine) on disposal 15 submarines. The Submarine Flotilla was under command of Lt.Cdr. A.J. Bussemaker with a headquarters located in Soerabaja Naval Base, Java Island...

Japan

The Imperial Japanese Navy (IJN) committed 18 submarines in three squadrons to support the operations in the Southern Area. The Southern Area consisted of the Philippines, Singapore, and the Netherlands East Indies. The three squadrons (or flotillas) sent to the Southern Area were the four minelaying submarines of Submarine Squadron 6 (Subron 6) under Rear-Admiral Chimaki Kono, the eight fleet submarines of Subron 4 under Rear-Admiral Etuzo Yoshitomi, and the six fleet submarines of Subron 5 under Rear-Admiral Tadashige Daigo...

The Japanese Submarine Operations, December 1941-February 1942 by  Dan Muir

Great Britain & United States of America

The United States Navy's (USN) submarine force assigned to the defense of the Netherlands East Indies (NEI) against Japanese Invasion were part of the USN's Asiatic Fleet based in the Philippines. This submarine force was made up of 28 submarines of which 23 were 'Fleet' subs and 5 were old S-Boats. Soon after the bombing of the USN fleet at Pearl Harbor, Hawaii on December 7th, 1941, Japanese bombers from Formosa began bombing the Philippines. On December 10th, Japanese bombers struck the Cavite Naval Base in Manila Bay. The submarine tender Otus (AS.20) was straddled by several near misses during the attack but escaped unharmed. However, much of the Cavite Naval Base was a shambles. In addition to suffering over 500 dead in the attack, the submarine repair facilities, torpedo overhaul shop, and over 200 torpedoes were destroyed. These losses were a severe blow to the USN submarines based in the Philippines...

The USN and Royal Navy Submarine Operations, December 1941-March 1942 by  Dan Muir