谅山是越南北部最大的重镇，这里不但是交通要到，又是省会所在地，而且还是一个比较坚固的法军要塞堡垒，最关键的是这里驻扎着法国大革命时期的组建的一直精锐部队法兰西联邦第23兵团（原马赛义勇军35师，火烧圆明园的部队法联邦第18师（法联邦师和法国师不是一个意义，因为一个是由纯粹的法国人组成，还有一个是法军殖民地的兵员。）法国外籍军团对外宣称法联邦第16师，以及由法国的工人组成的法国第41师，和法国农民组成的第52师等，一共是11万人，这个谅山之所以如此重要，是因为这是其干预中国和远东的最精锐和主力的作战部队。由拉瓦杜尔中将指挥。其余的法军部队都是属于当地军，联邦军和法军混编的守备部队几乎没有多少的作战力量。经过仔细探查得到情况，第23兵团的驻地分别是谅山，芒街，至灵，锦铺，下龙湾，海防，公河和太原（越北的太原不是阎老西的那个）等地集结。加上当地的守备部队一共是20多万人的队伍。
广西第七军从宁明和龙州开进，周雅的陆战队从海上登陆直至海防，胡志明奉命在全国搞学潮，运动以及在谅山地区牵制和配合我军。这是由白崇禧上将指挥的东路军的具体作战方式，由张发奎的暂20军和暂21军按照原定计划不变往高平进发，接着朱德卢汉的滇军60军往凭祥进发。大战将至！
1932年的1月1日，我国正式照会法兰西联邦共和国，与其和其全部领土进入交战状态。在巴黎，法国当局十分的奇怪，法国当时的总理达拉卡迪在爱丽舍宫与内政部长，外交部长，国防部长，参谋总长，陆军部长，海军部长，财政部长，能源部长，殖民部长和科技部长，国会上院和下院在野党议员代表等内阁成员。此时，科技部长就说到了；Mr.PM, i think China government had declartion the war with our great franch commonwealth is happened from our treatment for them. as we know, in this past 30 years, we had treat China very badly, now they are revenge to us. so, for the common interest of our great motherland, i suggestion you can say sorry to them, and return the 1900 fund to china. you know, we had enemy in eu, also in africa, then in pacific, as the result we have to make china become our strong friend. don't tell me about chinese is the subhuman; according to Neapolonian's words, let China leo keep asleep, when get up, it will shake whole all world.这时，上院和下院的议员代表纷纷表示，we just do that kinds of show, it will makes China feel better, so our interest in indo-china will kept, that is better than war. 这时财政部长说道，in our current condition, we cannot pay this huge fund to fighting in the war, refund of 1900 actuallly is better than war cost, importantance is, cost man's life no more.能源部长也说道，now, if we fighting with china, we will able to cost too much energy, i have not got too much saved.外交部长说道，use sunzi's words, best tactics is cut down their leadership, then that is use diplomacy to fighting with, moreover, it was use military to force the diplomacy done, finally, unfortunately, that was fighting face to face between each other. i think in these recent conflicts, we can see such clearly about that China force and leadership are so strong, we cannot defeated them quickly, we'd better to use diplomacy and negotiation to china. i strongly support Mr.technology minister's option.
总理的原来的特别顾问，现在的内政部长说道，now, our nation had trouble in many different cities and areas, i mean in france mainland, i solution them already so diffculity, i don't want to war again, if war coming, it will had lots of internal issue happened. that still makes our financial buget comst so much.
经过一系列的磋商，海军，陆军，殖民和参谋总长四人主战，其余的人都是主张和的。可是因为利益集团(interest groups）在院外游说，希望进行这场战争，不然就不会在支出人民民主阵线了，如此使得法国此时的内阁非常头疼，于是乎，其就开始决定，由海军，陆军，殖民和参谋总长成为对华战争的负责，其余的部长们在模式上去配合他们。这时，总理其实非常不情愿，也很担心，现在的中国已经不是原来的样子了，真是打败了别说自己党不行了，就是整个法国也不行了。我们好不容易才在一战艰苦的打败德国佬，这次希望我们不会那么寸！
（因为一个十分无语的朋友突然造访，故提前提交了，大家先看看！）
