By October 1944, at the time of the Formosa Air Battle, (12-16 October, 1944) there were both IJNAF and IJAAF units based on airfields on Formosa. I don't think the naval units were suddenly withdrawn by January, 1945.
https://en.wikipedia.org/wiki/Formosa_Air_Battle
View from the Japanese Admiral in charge of the defense of Formosa:
https://www.usni.org/magazines/proce...battle-formosa
Note his description of the special T Attack Force (TAF) unit, which had both naval and army planes in the same unit.
"Concerning the TAF, there is one thing to be particularly noted—the fact that half of the TAF was composed of Army elements. "