舞鶴海軍工廠
Authorized in the late 1942 Modified 5th Naval Armaments Supplement Program, "Matsu" (Pine Tree) was laid down on 8 August 1943 at the Maizuru Naval Arsenal and launched on 3 February 1944. Upon her completion on 28 April 1944, "Matsu" was assigned to Destroyer Squadron 11 of the Combined Fleet for training. At completion of training on 15 July, the ship was assigned to Destroyer Division 43, part of Destroyer Squadron 11.