105 (第百五號) (ex-Arayat) was a former Philippine Commonwealth customs inspection and enforcement cutter that was sunk by the Japanese during the invasion of the Philippines and later raised and designated as a patrol boat in the Imperial Japanese Navy.

On 6 December 1930, she was ordered by the United States Bureau of Insular Affairs from the German shipbuilder Schichau-Werke, the third of three cutters ordered[1][2] from Schichau-Werke to serve with the Bureau of Customs as inspection and enforcement ships (the other two were 667 GRT sister ships Canlaon and Banahao, both later converted to lighthouse tenders).

[2][3] She was laid down at Schichau's Danzig shipyard, launched on 9 May 1931, and delivered on 13 August 1931.

[2][3] During the Japanese invasion the Philippines, she returned to her home port of Manila where the Asiatic Fleet had retreated.

On 27 December 1941, Japanese attack planes from the 1st Kōkūtai and the Takao Kōkūtai attacked Manila Bay[4] setting Arayat, her fellow customs cutter Mindoro, and the motor vessel Ethel Edwards ablaze while also sinking the lighthouse tender Canlaon outright, and so heavily damaging the steamship Taurus, her crew was forced to scuttle her.