Could not find Kubota HH1C0-32430 in the FRam Oil Filter cross reference guide.
L3400 kubota
According to the Fram Oil Filter cross reference guide, Kubota 66021-36060 can be replaced by Fram PH3682.
Kubota # 12581-43012
HYD oil filter = 38430-37710 Cross reference with what?
32093
Fram filter PH3593A
PH359A Fram Filter.
There is no fram filter for this number but wix # is 57088
Part No. PH6017A
k3181-82240
This filter crosses over to a Wix 51344 or a Fram PH3593A. It is shorter than the Kubota filter. I have not tried it!