Japanese Arisaka Type 99 Short rifle

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Your friend has a 23rd series T-99, made at Kokura Arsenal in probably early 1944.
The mono-pod, cleaning rod and dust cover are missing. The rear sight AA wings are not of Kokura manufacture.
Value is subjective in todays market with people throwing money at anything with a full mum. In my opinion it's worth $350 in shown condition, but on a popular auction site with excellent photographs it would probably fetch $600-$650.