JPMorgan Chase & Co. is making two contrarian calls: First that the yen will strengthen toward 100 per dollar and second that such a rally won’t destroy the world’s third-largest economy. Tohru Sasaki, Tokyo-based head of Japan markets research, sees a gain to 110 next year from about 121 now, the most bullish among around 60 forecasts compiled by Bloomberg. While Sasaki sees the equilibrium exchange rate at “below 100,” he doesn’t see that as spelling the end for the recovery in corporate profits.