| 40th Division | |
|---|---|
| Active | 1939 - 1945 |
| Country | Empire of Japan |
| Branch |  Imperial Japanese Army |
| Type | Infantry |
| Garrison/HQ | Zentsuji, Kagawa, Japan |
| Nickname(s) | Whale Division |
| Engagements | Second Sino-Japanese War |
| Commanders | |
| Colonel of the Regiment | Tosho Koshiba (236th regiment) - the father of Masatoshi Koshiba |
| Notable commanders | Naojikiro Amaya |
The 40th Division (第40師団, Dai-yonjū Shidan) was an infantry division in the Imperial Japanese Army. Its call sign was the Whale Division (鯨兵団, Kujira Heidan).