Thirty Comrades in the context of Amoy

The Japanese occupation of Burma was the period between 1942 and 1945 during World War II, when Burma was occupied by the Empire of Japan. The Japanese had assisted formation of the Burma Independence Army, and trained the Thirty Comrades, who were the founders of the modern Armed Forces (Tatmadaw). The Burmese hoped to gain support of the Japanese in expelling the British, so that Burma could become independent.

In 1942, Japan invaded Burma and, on 1 August 1943, nominally declared the colony independent as the State of Burma. A pro-Japanese government led by Ba Maw was installed. However, many Burmese began to believe the Japanese had no intention of giving them real independence.

The Burma Independence Army (BIA) was a pro-Japanese and revolutionary army that fought for the end of British rule in Burma by assisting the Japanese in their conquest of the country in 1942 during World War II. It was the first post-colonial army in Burmese history. The BIA was formed from a group known as the Thirty Comrades under the auspices of the Imperial Japanese Army after training the Burmese nationalists in 1941. The BIA's attempts at establishing a government during the invasion led to it being dissolved by the Japanese and the smaller Burma Defence Army (BDA) formed in its place. As Japan guided Burma towards nominal independence, the BDA was expanded into the Burma National Army (BNA) of the State of Burma, a puppet state under Ba Maw, in 1943.

After secret contact with the British during 1944, on 27 March 1945, the BNA revolted against the Japanese. The army received recognition as an ally from Supreme Allied Commander, Lord Mountbatten, who needed their assistance against retreating Japanese forces and to ease the strain between the army's leadership and the British. As part of the Anti-Fascist People's Freedom League, the BNA was re-labelled the Patriotic Burmese Forces (PBF) during a joint Allied–Burmese victory parade in Rangoon on 23 June 1945. Following the war, after tense negotiations, it was decided that the PBF would be integrated into a new Burma Army under British control, but many veterans would continue under old leadership in the paramilitary People's Volunteer Organisation (PVO) in the unstable situation of post-war Burma.

The first fourteen years of independent Burma were marred by several communist and ethnic insurgencies. Prominent insurgent groups during this period included the Communist Party of Burma (CPB, "white flags") led by Thakin Than Tun, the Communist Party (Burma) ("red flags") led by Thakin Soe, the People's Volunteer Organisation (Yèbaw Hpyu) led by Bo La Yaung (a member of the Thirty Comrades), the Revolutionary Burma Army (RBA) led by communist officers Bo Zeya, Bo Yan Aung and Bo Yè Htut (all three of them members of the Thirty Comrades), and the Karen National Union (KNU).