It is one of the world's first four-wheel drive passenger vehicle placed into mass production, prior to the Laffly V15 (1937-1938), the GAZ-61 (1938) and Willys MB "jeep" (1941).

The two-cylinder, V-twin, four-stroke, air-cooled gasoline engine, which developed 33 PS (24 kW; 33 hp) at 3,300 rpm, was an advantage in cold climates found in China, and had 4-wheel drive, using a gearshift activated transfer case to engage the front wheels.

[2] It was conceived in 1934 by the Japanese Imperial Army as a small rough terrain vehicle to do reconnaissance, deliver messages to the field, and transport personnel.

The military asked Toyota, Hatsudoki Seizo, Rikuo Internal Combustion Engine, and Okamoto to collaborate with Kurogane to design and manufacture the new vehicle.

The United States Willys MB offered off-road ability and increased ground clearance, combined with a light truck approach to construction.

The German Army had the Kübelwagen, a rear-wheel drive air-cooled vehicle based on the Volkswagen Type 1.

The front grille had the Imperial Japanese Army's five-pointed star which signified sakura ("cherry blossom"), which has special cultural significance.

Mr. Makita and the Japan Internal Combustion Engine Company had been at the time established as a leading manufacturer of the Japanese market automobiles, Auto rickshaws, and motorized tricycles, competing initially with Datsun and Mazda, with Mitsubishi and The Hope Automobile Company (later reorganized as Suzuki) after the war.

During development, a horizontally opposed engine had been considered due to the harsh, cold conditions of Manchuria where the car would be deployed initially.

The front grille had a small hole to insert a handcrank to manually start the engine should the starter or battery fail.

In the prototype development stage, it was originally an air-cooled single-cylinder, borrowing from their current motorcycle products, but a V-twin engine proved more practical.

Because assembly was almost by hand, minor changes were made to various aspects of the car as the need arose, with the early prototype two-door enclosed sedan evolving into a roadster.

Because of its small size and weight, it was able to fit inside Japanese manufactured Kokusai Ku-8 airplane and deploying glider Airborne troops, specifically the Teishin gliding infantry regiment, and some cars also used an Autocannon machine gun.