كتب : Omar AbdelAziz
Goalkeeper Ryota Tsuzuki saved the crucial penalty from Etoile's Mehdi Meriah, to give the Asian champions a shootout victory.
Washington, Yuki Abe, Yuichiro Nagai and Hajime Hosogai made no mistake from the spot for the Japanese side.
On the other hand, Mohamed Ali Nafkha hit the post while Saif Ghezal and Bassem ben Nasser scored.
Thrilling Game
Action took place early in the game as Etoile won a fifth minute penalty, which Tunisian league top scorer Saber ben Frej converted into the net.
Brazilian striker Washington leveled the scoring with a 34th minute header, before giving Urawa the lead with another header in the 70th minute.
However, Tunisian prodigy Amine Chermiti equalized for the African champions five minutes later with a wonderful solo effort.
In injury time, Etoile coach Bertrand Marchand brought on deputy goalkeeper Ahmed Jaouachi for the shootout, but the latter did not make any impact.
Wasted Opportunity
Etoile captain Ghezal was left to bemoan his side's failure to repeat Ahli's exploit in last year's competition, after getting so close during the game.
"We had a great chance to make history today, but unfortunately the opportunity was wasted," Ghezal told reporters after the game.
"But I think at least we honored Tunisian and Arab football in our first presence."