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 transgender who, masquerading as a woman also named Inya, becomes the lover of the local Japanese commander, Ichiru, and is caught between duty to be a spy for his country and friends and his reluctant but growing love for Ichiru. (Source: IMDb)