Matsuwa (松輪) was one of fourteen Etorofu-class escort ships built for the Imperial Japanese Navy during World War II.

The ships had two diesel engines, each driving one propeller shaft, which were rated at a total of 4,200 brake horsepower (3,100 kW) for a speed of 19.7 knots (36.5 km/h; 22.7 mph).

The ships had a range of 8,000 nautical miles (15,000 km; 9,200 mi) at a speed of 16 knots (30 km/h; 18 mph).

[2] The main armament of the Etorofu class consisted of three Type 3 120-millimeter (4.7 in) guns in single mounts, one superfiring pair aft and one mount forward of the superstructure.

On 2 August 1944, she was torpedoed and sunk by the submarine USS Harder in Hidai Bay.