“Not worth the visit”
The Japanese cemetery is just off Jalan Tuaran. It is an elevated plot with some tombstones. Nothing much to see.
It is a cemetery, so I guess it's actually quite inappropriate for it to be labeled as a tourist spot. You can visit it freely sure, but please try to be respectful as it is not really an "attraction", so to speak.
unkempt, grey and no easy perspective to understand it; wrongly pinned on Google so this took some finding. Only about 20 headstones. Big contrast to Sandakan Japanese cemetery!