By the end of 1942, about a year into the occupation of the former British territories of Sarawak, Brunei, and British North Borneo – collectively referred to as Kita Boruneo or Northern Borneo – the Japanese had created several organizations and institutions as well as implemented policies. Daily life in Kita Boruneo was to a large extent far different from the pre-war period. The dire wartime situation of general deprivation and shortages of daily necessities brought forth the ingenuity of human creativity and resourcefulness. There were some quarters of society that came through the Japanese period or masa Jipun unscathed but shaken, while others underwent adversities and calamities. And no words could ever console those who had lost loved ones during these traumatic and trying times.