In 1941, the Japanese government instructed Toyota to produce a small, easily manoueverable truck that could be used in the expansion of their Pacific empire. In response, Toyota delivered prototypes of the 2-ton AK-10 in 1942. Unfortunately, it proved too cumbersome so production of light transport trucks was left to Nissan. No examples or photographs of the AK-10 vehicle exist. The only evidence of the AK-10 is a rough sketch. The truck featured an upright front grille, flat fenders that angled down and back like the FJ40, and headlights that mounted above the fenders on either side of the radiator. It had a folding windshield, and the cowl comes straight down to the floor. The rear tub does not exist as such, instead, there is more of a stake-sided bed. The spare tire stands vertically on the inside of the back wall of the bed on the driver's side. The pumpkins have the familiar offset and look to be similar in design to the Land Cruiser 9.5" and have a 6 wheel-stud pattern. Most of the driveline of the truck was from the model BM truck.
The AK-10 arrived 1 year after the initial MA1 General Purpose was delivered to the U.S. Military by Willys-Overland. The first shipment of MB "Jeeps" didn't arrive in the Pacific until 1943. As a result, it was highly unlikely that Toyota had seen a Jeep, never mind copied one. The Land Rover Series I did not arrive on the scene until 1949 so any influence on the precursor to the Land Cruiser is impossible.
TMC struggled throughout World War II. It was conscripted into making aircraft engines and tried to continue producing trucks with what little raw materials were available. After Japan's surrender in 1945, Toyota was allowed to begin production of trucks to aid in the rebuilding of Japan. By 1947, production had begun on the Model BM truck and the Model SB small truck.