Aishite Imasu 1941: Mahal Kita (2004)

Inya, a heroine of the Philippine resistance against the Japanese during World War II, recalls events involving her husband Edilberto and their childhood friend Ignacio, a transvestite who, masquerading as a woman also named Inya, becomes the lover of the local Japanese commander, Ichiru, and is caught between a duty to be a spy for his country and friends and his reluctant but growing love for Ichiru.