Manufactured in September of 1942. The Type 99 Machine Gun was designed to replace the earlier Type 96, chambered in the smaller 6.5mm with the new improved/heavier 7.7mm cartridge, while also making other improvements by Hitachi under Kokura Arsenal supervision. Blade front and knob adjustable peep rear sights, with a fixed carry handle on the ribbed barrel, bipod and bayonet lug fitted to the gas system, and the Showa date of "17.9" on the right side of the receiver below the serial number. The grip is ribbed hardwood, with a smooth buttstock and integral folding steel monopod. Included with the gun are two M1A/M14 magazines professionally modified to fit the receiver, four unmodified M1A/M14 magazines, ten AK style magazines (not altered for compatibility), two Type 99 magazines, two extra barrels, rifle bayonet with sheath, manual, assorted small parts, and a steel ballistic shield painted seafoam green. Per consignor these barrels/conversion parts are chambered for 308 and 7.62mm.

Fine as reactivated, with 50% of the original blue finish, showing mild spotting and areas of brown patina. A small area has been drilled out of the right side of the receiver, near the barrel latch hardware, most likely from the removal of an old "DEWAT" weld. The wood is very good, showing mild scuffing and chipping appropriate to age. Mechanically functions fine. NOTE: This weapon is a National Firearms Act (NFA), fully transferable Class 3, which is registered with the Bureau of Alcohol, Tobacco, Firearms and Explosives, (BATFE) that is classified as a "Curios or Relic" as defined in 27 CFR, 478.11. These weapons are still subject to the provisions of 18 U.S.C. Chapter 44 and 27 CFR part 478.