I think its very reasonable to do so. The Imperial Japanese Army culture (to a lesser extent the Imperial Navy culture) of Japan from the late 1920s up to August 1945 was quite distinct from Japanese civilian culture and very different from traditional Japanese military culture. In fact, the military culture of the Japanese Armed Forces from the 1920s to 1945 was such a complete perversion of everything traditional Japanese military culture stood for that it's hard to understand how that perversion happened. Again, Flyboys goes into this in some detail. Despite its flippant title and somewhat irritating writing style, Flyboys is actually a scholarly and well-researched book that covers a lot more ground than its title might suggest. Once thing it does show quite vividly is that, while U.S. forces have done some pretty vile things over the years, their behavior was an extension of, and a mirror-image radicalization of, American behavior and values. In the case of the Japanese "Spirit Warriors" (a description coined in Flyboys to describe the Japanese military culture of 1920-1945), there is no connection between that culture and traditional Japanese culture and values. The one isn't a mirror image or radicalization of the other, the two have no connection at all. The Japanese Armed forces in that era bore a greater resemblance to a death cult than to anything else. Another interesting thing to note is that Japanese units serving in the U.S. armed forces, most notably in Italy, did reflect traditional Japanese military values rather than the perversion of those values fomented by the Spirit Warriors.Elfdart wrote: If you want to count the Japanese Army as a "culture" in and of itself, then this would certainly count.
So, yes, I think it would be reasonable to class the 1920-1945 Japanese armed forces in general and the Army in particular as being distinct cultures, seperated from their civilian roots.