The 104th Division(() was created in October 1948 basing on defected 161st Reorganized Brigade of 96th Reorganized Corps,

Republic of China Army The Republic of China Army (ROCA), previously known as the Chinese Nationalist Army or Nationalist Revolutionary Army and unofficially as the Taiwanese Army, is the largest branch of the Republic of China Armed Forces. An estimated 80% of th ...

. The division was a part of PLA 35th Corps. In February 1949 the division absorbed 46th Division of Luzhongnan Column of the People's Liberation Army. 3 regiments from the original 161st Reorganized Brigade were merged as 310th Regiment, and 311th and 312th Regiments were reorganized from 136th and 138th Regiments from 46th Division. In April 1949 the division took part in the Nanjing Campaign. On April 24, 2nd Battalion, 312th Regiment of the division seized the Presidential Palace in Nanjing. From January 16 1950 the division was acting as Shaoxing Military Sub-district. On February 15 1951 the division was disbanded. As of its disbandment the division was composed of: *310th Regiment; *311th Regiment; *312th Regiment.

References

*中国人民解放军各步兵师沿革，http://blog.sina.com.cn/s/blog_a3f74a990101cp1q.html {{People's Liberation Army Divisions Infantry divisions of the People's Liberation Army Military units and formations established in 1948 Military units and formations disestablished in 1951