I'm at work so I don't have my Japanese Aircraft Equipment book with me. A good sign towards it being Japanese is the paint . A very distinctive color the Japanese used on their aircrafts . I also feel as if I've seen this in photos as well . I will take a look when I get home . Good chance it could be Japanese .
Doing a quick image search of pictures of Japanese aircraft cockpits I don't see any like this. If there are some markings that you've found to lead you to believe it's Japanese, that's what we need to see. Otherwise I think Allen is right about it.
It's similar but not quite right for any Japanese seat I've seen. Some are this general shape but have vertical ridges pressed into the back for strength. A few have this shape but the riveting is very different, the edge is riveted in place rather than folded, have many more rivets in the body of the seat for added strength, etc.. I can't think of any that have the slots at the top like this one does. Maybe the closest that I can think of is the pilots seat for the Ki-45 but.....good luck finding a decent picture of it.
The color.....could be British. Similar in shape to the Spitfire and several others. Could be a very faded US zinc chromate.....
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