"Toy Box Series Episode 3: Picture Book 1936" (オモチャ箱シリーズ第3話 絵本一九三六年) could count, depending on when you regard WWII and the second Sino-Japanese war as starting. (1934 in Anime English Wikipedia page listing it)
Here's a YouTube link. Warning: some of the comments in the comment section are racist.
From Boing Boing: 1936 1934 Japanese cartoon with evil Mickey Mouse
Mickey Mouse flies in with a squadron of mouse-headed pterodactyls to
attack an island populated with cute Japanese animals, including a
surreal Felix the Cat with sausage-link arms. Link (Via Pink Tentacle)
[I]n the aftermath of the Mukden (Manchurian) Incident and Japan’s
announced withdrawal from the League of Nations after the League
concluded they were the aggressor, right wing elements in the country
started an opinion campaign that once the Five Power naval limitation
treaty ran out in 1936, America was planning to attack Japanese
possessions, so Japan needed to expand its military… just in case..
Apparently, this cartoon was an attempt to stir the pot."'
Browsing Wikipedia's XXXX in anime list, I came across Sankichi the Monkey: The Air Combat in the 1942 year. Here's a YouTube link featuring English subtitles.