Let me start by saying I hate oil filter crossreferencing.
If I had to guess I'd say that phram probabally has 30 or 40 different oil filters that would work. There is only a handful of different thread sizes and only a handfull of o-ring sizes. If you go to any part store, it doesn't take much to find 3 identical filters that one is maybe a 1/4 inch deeper and one may be a 1/4 inch wider, etc.
That said, two of the best websites for crossing are wix and fram. Fram doesnt list the kubotas but wix does.
Just to show you how messed up it is, kubotas website lists your filter # as HH164-32430, which is the same as my
l3400.
Going to wix's site, and look up your tractor, lists a 51311 (which is a NAPA 1311). They list my 3400 as a 51307 (napa 1307)
Going back to fram, cross the wix/napa #'s to fram and the 1311 is a PH7328 and the 1307 is a PH16.
Both the PH16 and PH7328 are full flow spin-ons, with 3/4-16 thread, anti drainback, 12psi relief valve, same diameter. The only diff is the 3/4-16 is 3.69" tall and the PH7328 is 3.09" tall.
The PH8a will also work, but is is 5.14" tall. The ph3600 is the same height as a 8a, just skinnier, and the ph3614 is a shorter version of the 3600.
Allright I am done ranting. Any of the filters I mentioned will work. They all have the same thread, o-ring, relief setting, and drainback valve. I, as I almost always do, opt for the largest filter that will fit. Larger = more volume, and most of the time, more media. I am running the wix equivellent of the PH8a. It is about 2" taller that the std kubota filter, and it touches the plastic side panel, but it doesnt bother me.