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State of Burma
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The State of Burma was created in 1943 under Japanese occupation.
The predecessor to the state was a provisional civil administration under Dr. Ba Maw, which was subordinate to the Japanese military administration. In order to give the Burmese a real stake in the war, the Japanese government decided that Burma and the Philippines would become fully independent as part of the Greater East Asia Co-Prosperity Sphere, contrary to the original plan that independence only be granted after the war.

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Encyclopedia
The State of Burma was created in 1943 under Japanese occupation.
The predecessor to the state was a provisional civil administration under Dr. Ba Maw, which was subordinate to the Japanese military administration. In order to give the Burmese a real stake in the war, the Japanese government decided that Burma and the Philippines would become fully independent as part of the Greater East Asia Co-Prosperity Sphere, contrary to the original plan that independence only be granted after the war. Hideki Tojo promised that independence for Burma would be granted within a year from 28 January 1943, with the condition that Burma declare war on the United Kingdom and the United States.
A Burma Independence Preperatory Committee was formed 8 May 1943 with a wide variety of respected members. It was chaired by Ba Maw.
One year later, on 1 August 1943, Burma was proclaimed independent and the Japanese military government for Burma was dissolved. At this point the State of Burma was born. The new state quickly declared war on United Kingdom and the United States, and concluded a Treaty of Alliance with Japan, and would co-operate in the in the Japanese war effort.
Ba Maw was made "Naingandaw Adipadi" (head of state) of Burma under the new constitution, with wide powers.
The cabinent inaugurated on 1 August included these:
Dr. Ba Maw, Prime Minister (in addition to his post as head of state)
Thakin Mya, Deputy Prime Minister
U Ba Win, Minister of Home Affairs
Thakin Nu, Minister of Foreign Affairs
Dr. Thein Maung, Minister of Finance (later replaced by U Set after he was appointed to be Burman ambassador to Japan)
General Aung San, Minister of Defence
U Thein Maung, Minister of Justice
U Hla Min, Minister of Education and Health
Thakin Than Tun, Minister of Agriculture (later became Minister of Transport)
U Mya, Minister of Commerce and Industry
Thakin Lay Maung, Minister of Communications and Irrigation
Bandoola U Sein, Minister of Welfare and Publicity
U Tun Aung, Minister of Co-Operation with Japan
Thakin Lun Baw, Public Works Recovery Minister
On 25 September 1943, as promised, Japan ceded all of the Shan states to Burma except for Kengtung and Mongpan, which had already been given to Thailand.
Though now nominally independent, the power of the State of Burma to exercise its sovereignty was largely circumscribed by wartime agreements with Japan, whose military was able to remain in the country because of such agreements, though Japan no longer had official control over Burma.
During 1943 and 1944, the Burma National Army made contacts with other political groups inside Burma such as the Communist Party of Burma which had been operating underground. Eventually, a popular front organization called the Anti-Fascist Organisation (AFO) was formed with Thakin Soe as leader. Through the communists and a Japanese-sponsored force known as the Arakan Defence Army, the Burmese were eventually able to make contact with the British Force 136 in India. The initial contacts were always indirect. Force 136 was also able to make contacts with members of the BNA's Karen unit in Rangoon.
In December 1944, the AFO contacted the Allies, indicating their readiness to launch a national uprising which would include the BNA. The situation was not immediately considered favourable for a BNA revolt by the British and there were internal disputes about supporting the BNA among the British. The first BNA uprising occurred early in 1945 in central Burma. In late March 1945, the remainder of the BNA paraded in Rangoon and marched out ostensibly to take part in the battles then raging in Central Burma. Instead, on 27 March they openly declared war on the Japanese. The Burma government fell in early 1945, and Ba Maw fled via Thailand to Japan, where he was captured later that year and was held in Sugamo prison, in Tokyo until 1946.
See Also
Japanese occupation of Burma
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