Dumped into Manila Bay, possibly at the end of the war, or by accident.
On September 22, 2009 hull was dredged out of the harbor by workers near BASECO compound in Manila. Afterwards, the tank was barged to the Coast Guard headquarters on Pier 15 on September 24 for safekeeping.
Tony Feredo adds:
"Previously, this same group also found a Japanese 120mm Dual Purpose gun. The turret is missing but the dredgers said that they found several .30 cal rounds inside the hull. One thing noticeable missing is the gear housing and drive sprockets. Notice how the entire assembly in front is missing, This may have been a damaged or scrapped vehicle and was dumped into the bay but that does not explain the .30 cal rounds inside."
Thanks to Tony Feredo for additional information
Daily Inquirier - Old battle tank found in Manila Bay 9/24/09
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August 19, 2018