Input shaft on the B diesel is different. H diesel is the same as the F petrol engine.
Not aware of any 40 long wheel base 40 series manufactured in Japan having a hand brake on the rear axle. Markets in South America have different parts. I know Brazil were locally made and Venezuela used a Dana rear axle. Columbia had locally made hard tops. Africa had locally produced parts. I'm sure there are more.
But never heard of any fully manufactured FJ45 or HJ47 having a hand brake on the rear axle. Because Toyota was standardizing production from the late seventies on. That includes the torque behind the transfer case and fuel tank behind it. There wasn't clearance for the hand brake when an H55F five speed was installed. The transmission hump changed on all models including the FJ45 and HJ47 10/82. This was for the taller H55F. Because the hand brake remained the transfer case of the long wheel base the H55F was never offered in a long wheel 40 series. There wasn't enough clearance in front torque tube.
This was either a May or June HJ47 from Australia.
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Only piece of the running I didn't buy was the 2H engine. Has the hand brake on the transfer case. The rear axle does not have a hand brake or any sign it ever hand one.