ABSTRACT
By early April 1942, Borneo was securely in Japanese hands. There followed a military reorganization and the establishment of peace and order in the occupied territories. The task of organizing Borneo’s administration was related to its importance as a supplier of essential resources in particular oil and rubber as well as other minerals for the Japanese war effort. As a result of the fast pace in the shifting tides of war, revised planning and reorganization had to be kept abreast of the changing situation. Former British Borneo came under the administration of the Imperial Japanese Army (IJA), while former Dutch Borneo came under the fold of the Imperial Japanese Navy (IJN), and this was maintained until the Japanese surrender and the end of the Pacific War in mid-August 1945.
