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May have nothing to do with this item, but one of my reference books states a certain number of P-26's were contracted to China. If that is the case, maybe they could have been captured if not destroyed when Japan moved against China in the mid '30's. Could be stretching it somewhat though. I looked at a couple of early Nakajima's and Mitsubishi's, but the profile of this toy fits best with the P-26 as you said.