From this website:
http://72.14.209.104/search?q=cache:Nmt ... =clnk&cd=8
"The Southern Army was deployed as follows on the eve of the War: Fourteenth Army: Advance units on Formosa and Palau. Main body on Formosa and Amami-Oshima [in the northern Ryukyus]. Fifteenth Army: Main part of Imperial Guard Division in South French Indo-China. (This division was scheduled to enter Thailand, under command of the Fifteenth Army.) Fifteenth Army Headquarters and the 55th Division were in French Indo-China; the 33d Division, in Central China. 34 PREPARATIONS Sixteenth Army: Sakaguchi Detachment on Palau; other elements principally in the Japanese homeland."
From the combined fleet website tabular movement for CL Jintsu:
6 December 1941: Operation "M" - The Attack on the Southern Philippines:
Rear Admiral (later Vice Admiral) Kubo Kyuji's (former CO of KAGA) Fourth Surprise Attack Force's seven transports depart Palau for planned landings at Davao and Legaspi. The convoy is escorted by the light cruiser NAGARA, DesDiv 24's YAMAKAZE, SUZUKAZE and the UMIKAZE and DesDiv 16's TOKITSUKAZE.
DesRon 2's JINTSU and DesDiv 15's HAYASHIO, NATSUSHIO, OYASHIO and the KUROSHIO, DesDiv 16's YUKIKAZE, HATSUKAZE and the AMATSUKAZE and DesDiv 20's ASAGIRI provide cover. The covering force also includes Rear Admiral (Admiral posthumously) Takagi Takeo's (former CO of MUTSU) CruDiv 5's NACHI, MYOKO and the HAGURO.
The light carrier RYUJO, escorted by the destroyer SHIOKAZE, and CarDiv 11's seaplane carriers CHITOSE and the MIZUHO provide air cover.
10 December 1941:
The JINTSU and DesDiv 15's HAYASHIO and the NATSUSHIO are detached from Kubo's force to escort MineDiv 17's minelayer YAEYAMA.
10-11 December 1941:
The YAEYAMA lays 133 mines in the Surigao Strait.
12 December 1941: The Invasion of Legaspi, Luzon.
Early in the morning, about 2,500 men of MajGen Kimura Naoki's 16th Infantry Division's 33rd Infantry Regiment, a battery of the 22d Field Artillery and engineer detachments accompanied by 575 men of the Kure No. 1 Special Naval Landing Force (SNLF) land at Legaspi without opposition. By 0900 hours, the airfield is secured.
DesRon 2's JINTSU with DesDiv 15 and DesDiv 16 and Takagi's CruDiv 5 provide distant cover. The RYUJO, escorted by the destroyer SHIOKAZE, provides air cover.
14 December 1941:
The JINTSU arrives at Kossol Roads, Palau.
17 December 1941: Operation "M" - The Attack on the Southern Philippines:
At 1400, Tanaka's Southern Philippines Attack Force of 14 transports departs Palau carrying MajGen Sakaguchi Shizou's 56th Regimental Group, the Kure No. 2 SNLF and a naval airfield maintenance unit. Close escort is provided by Tanaka's JINTSU and DesDivs 15 and 16. Takagi's CruDiv 5 provide distant cover, while air cover for the convoy is provided by the RYUJO and the CHITOSE.
Why would the Japanese load the brigade in the home Islands to sail to palau to immediately depart to attack Davao?
Other sources seem to also place the unit in Palau, including Joe's previously cited book by Gordon L. Rottman - Japanese Army in World War II
as well as
The fall of the Phillipines - US ARMY in WWII series.