If this aircraft was manufacture number 3176, this aircraft was either built by either Nakajima or Aichi. If built by Nakajima, true serial number 176 with an estimated date of assembly was during early May 1941. If built by Aichi, true serial number 176 with an estimated date of assembly was late July 1943.
During the 1970s, the number "3176" was noted on the B5N2 Kate Tail 302 abandoned at Jacquinot
Charles Darby recalls:
"[Number] 3176 was definitely the J. Bay aircraft [Jaquinot Bay Airfield B5N2 Kate], but I can't recall where the number came from. It may even have come from another source back in the 1970s, such as Brian Bennett."
Type 97 Carrier-based Attack Plane - A Production Record by James I. Long September 22, 2011
Charles Darby noted B5N2 Kate number 3176
Thanks to Charles Darby for additional information
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January 9, 2018