On 27 November 1927, Japan and Luxembourg established diplomatic relations. However, during
World War II, Japan was formally in a state of war with Luxembourg because the
Luxembourg government-in-exile, led by
Grand Duchess Charlotte and Prime Minister
Pierre Dupong, sided with the
Allied Powers against
Nazi Germany, with whom the
Empire of Japan was allied. Following the end of the war and the entry into force of the
Treaty of San Francisco on 28 April 1952, which restored Japan's
sovereignty, diplomatic relations were officially resumed on 10 March 1953, through an exchange of notes between the two nations. In 1973, the
Industrial Bank of Japan (now
Mizuho Bank) became the first Japanese bank to establish a local subsidiary in Luxembourg. The
Embassy of Luxembourg was opened in
Nibancho,
Chiyoda-ku, Tokyo, in March 1987. A
tax treaty aimed at avoiding
double taxation and preventing
tax evasion regarding income and certain other taxes entered into force on 27 December 1992. In January 1996, the Embassy of Japan was established in Luxembourg. In April 2003, the Luxembourg Embassy in Tokyo moved to its current location in
Yonbancho,
Chiyoda-ku. ==High-level visits==