The Nippon Kan Theatre is a former Japanese theater in Seattle, Washington, USA. Built in 1909 as a hotel, it was boarded up in 1942 during the Japanese American internment, but reopened in 1981. It is located in the Kobe Park Building at 628 S. Washington Street, in the former Japantown section of Seattle's International District. In 2005 it was sold to ABC Legal Services and is now used as converted office space. A replica of the wonderful curtain hangs on the wall along with several historic photographs. Its closure has been attributed to the decreasing number of people of Japanese descent in Seattle.