sparkkky
I guess the only reason that Kubota states this in their tractor manual is that they want you to wear out your engine faster so that you can buy another new Kubota tractor. There is probably some people here on the board that will give you a real reason why Kubota states in their tractor manual to change oil filters on ever other oil change, but this don't make sense to me. Think for just a second. Why filter new oil through a dirty oil filter. On my tractors, cars, and truck, I always intall a new oil filter on ever oil change that I do myself.
There is one thing else that I almost forgot. Why not change oil every other time, and install a new oil filter every time for you 100 hours service on your Kubota tractor, and add oil to the crankcase to the full mark on the dipstick each time. I would drather do this than filter new oil through a dirty oil filter. Although, I wouldn't do this either to my tractors, cars, and truck. As I stated before, I AWAYS install a new oil filter on ever oil change.
Cabinholler