WITH Emperor Akihito's visit to the Queen due to take place on May 26, is it important to ask whether or not the Japanese have apologised properly for the atrocities committed by their armed forces during the Second World War. Or does it no longer really matter?

Given the number of Japanese factories in this country, there is now a strong body of opinion that ''it is time to let go of the past''. The Japanese would certainly like to do this; but Santayana's maxim that ''those who forget the past are doomed to repeat it'' has considerable relevance to the present situation. We need clear and convincing evidence that the Japanese people have learned from their past and atoned for it. In the meantime, ''staged'' reconciliations are not helpful.

So, before Akihito's visit to the Queen on Tuesday, an unqualified and unequivocal apology from the Japanese Government, through the Embassy in London, would be extremely helpful. But an apology to ex-PoWs and civilian internees from the British Government is also overdue. Forget, for the moment, Tony Blair's projected apology to the Irish for the potato blight of the 1840s.

This apology is due, not only because the British Government accepted the insulting sum of #4m (#76 10s for each PoW and internee) as a full and final settlement, as against 50 times that amount for the Philippines and 40 times as much for the United States, but also because, uniquely in the history of the Empire, both Hong Kong and Singapore were knowingly and deliberately left undefended in any real meaning of the term.

A document containing the conclusions of the British Cabinet was en route to Air Vice Marshal Brooke Popham in the Far East when the ship carrying it was sunk. Retrieved from that ship by the Germans, this document was duly forwarded to the Japanese months before the attacks on Hong Kong and Singapore were launched.

In the meantime, Churchill had ordered that the troops on the ground were not to be told the truth, but were merely to be given their ''daily orders''.

Yes, with Derek Fatchett, Minister of State for Foreign Affairs, standing firmly behind the above #76 10s and claiming that the Japanese have apologised when, in fact, given the tortuous subtleties of the Japanese language, they have done no such thing - yes, an apology from the British Government is long overdue and should coincide with the Emperor's visit.

These two vital apologies having been instantly made, or unequivocally promised, the Order of the Garter could be awarded to Akihito (himself a humane man) with clean hands and received with clean hands.

Drummond Hunter,

2nd (Hong Kong) Battalion,

The Royal Scots 1939-1946,

17 Warriston Crescent, Edinburgh.

May 23.