The V Bomber Command is an inactive United States Army Air Forces unit. It was last assigned to Fifth Air Force, based at Irumagawa AB, Japan. It was inactivated on 31 May 1946. During World War II the unit initially controlled Fifth Air Force bomber units in the Philippines. It was largely destroyed in the Battle of the Philippines (1941–42), and withdrew to Australia at the end of December 1941, although elements of some units remained in the Philippines until April 1942. Re-equipped, the command provided command and control authority of Army Air Force bombardment organizations within the Fifth Air Force Area of Responsibility (AOR).