A note on D-branes of odd codimensions from noncommutative tachyons

On a noncommutative space of rank-1, we construct a codimension-one soliton explicitly and, in the context of noncommutative bosonic open string field theory, identify it with the D24-brane. We compute the tension of the proposed D24-brane, yielding an exact value and show that it is related to the tension of the codimension-two D23-brane by the string T-duality. This resolves an apparent puzzle posed by the result of Harvey et al. and proves that the T-duality is a gauge symmetry; in particular, at strong noncommutativity, it is part of the U(∞) gauge symmetry on the worldvolume. We also apply the result to non-BPS D-branes in superstring theories and argue that the codimension-one soliton gives rise to new descent relations among the non-BPS D-branes in type IIA and type IIB string theories via T-duality.