Well, the IJA wanted to use the Northern Strategy in 1940/41 (e.g. attack North into the Soviet Union) while the IJN advocated for the Southern Strategy (Thrust to the South, take Malaya, the East Indies, Philippines, after a disabling blow against the U.S. fleet). Which strategy prevailed?
The IJA was against the naval budget increase of 1935-37 (when the IJN wanted to get funding for expanding shipyards, construction of 4 60,000 ton battleships, two fleet carriers, and a number of aircraft and small surface combatants) arguing that the money would better be spent on equipment for use in China. Were the battleships of the Yamato Class battleships and the Shokaku Class carriers built?
The original war in China wasn't even a direct policy of the Japanese government or IJA supreme command. It was started by the commanders of the Kwantung army who presented it to the government as a fiat accompli.