Previous visits and offerings to the controversial Yasukuni shrine have drawn sharp rebukes from China and South Korea. Abe's last visit to Yasukuni, in December 2013, also drew criticism from Washington.
The shrine said Abe sent "masakaki" offerings, with a name card showing his name and official title. He sent similar offerings marking last year's spring and fall festivals at the shrine, which honors war criminals including wartime leader Hideki Tojo, among the 2.5 million war dead.
Abe heads to Indonesia later today for an Asia-African conference ahead of his US visit next week. He has expressed hopes of meeting with Chinese President Xi Jinping during tomorrow's conference, where both will be among more than 100 leaders taking part.
Chief Cabinet Secretary Yoshihide Suga said Abe made the gesture as a private citizen based on his personal belief, and paid for the offerings himself. He said Abe's offerings did not represent the government's position as a whole, and brushed off concerns about any diplomatic impact.
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Soured relations following Abe's 2013 Yasukuni visit had kept Abe and Xi from holding talks until November, when they met during the Asia-Pacific economic conference.
There have been signs of a thaw in Japan-China relations since, but Abe still has not held bilateral talks with South Korean President Park Geun-hye.
Relations between Tokyo and Beijing have also been compounded by territorial disputes over a group of Japanese-controlled islands in the East China Sea that are also claimed by China.
Dozens of lawmakers are expected to pray at the shrine tomorrow.