Depending on who you believe about the origins of Halloween, one thought is that it is a carryover of Samhain, a Celtic celebration of the harvest and coming new year.
"Celts believed that on the night before the new year, the boundary between the worlds of the living and the dead became blurred. On the night of October 31, they celebrated Samhain, when it was believed that the ghosts of the dead returned to earth. In addition to causing trouble and damaging crops, Celts thought that the presence of the otherworldly spirits made it easier for the Druids, or Celtic priests, to make predictions about the future."
"To commemorate the event, Druids built huge sacred bonfires, where the people gathered to burn crops and animals as sacrifices to the Celtic deities.
During the celebration, the Celts wore costumes, typically consisting of animal heads and skins, and attempted to tell each other's fortunes. When the celebration was over, they re-lit their hearth fires, which they had extinguished earlier that evening, from the sacred bonfire to help protect them during the coming winter."
"By the 800s, the influence of Christianity had spread into Celtic lands. In the seventh century, Pope Boniface IV designated November 1 All Saints' Day, a time to honor saints and martyrs. It is widely believed today that the pope was attempting to replace the Celtic festival of the dead with a related, but church-sanctioned holiday. The celebration was also called All-hallows or All-hallowmas (from Middle English Alholowmesse meaning All Saints' Day) and the night before it, the night of Samhain, began to be called All-hallows Eve and, eventually, Halloween. "
http://www.history.com/minisite.do?...tent_type_id=713&display_order=1&mini_id=1076
"Samhuinn, from 31 October to 2 November was a time of no-time. Celtic society, like all early societies, was highly structured and organised, everyone knew their place. But to allow that order to be psychologically comfortable, the Celts knew that there had to be a time when order and structure were abolished, when chaos could reign. And Samhuinn, was such a time. Time was abolished for the three days of this festival and people did crazy things, men dressed as women and women as men. [This happened at Beltane too — IB] Farmers' gates were unhinged and left in ditches, peoples' horses were moved to different fields, and children would knock on neighbours' doors for food and treats in a way that we still find today, in a watered-down way, in the custom of trick-or-treating on Hallowe'en."
"The dead are honoured and feasted, not as the dead, but as the living spirits of loved ones and of guardians who hold the root-wisdom of the tribe."
The Real Origins of Halloween
So, in essence, especially based on the use of fire and in line with the last sentence above, the
Obon festival comes closest to this celebration. Some people actually light candles outside their homes to guide spirits of their ancestors "home" for the night, after which they return to the grave (or whatever equivalent to heaven they may believe in). Sorry, no costumes, though.