Gdy2000 wrote: "Now, my question is do I use the tourniquet method to build out the new roots? My research indicates that the tourniquet might help create a nice flair at the trunk line, the process might take 2 years. Year 1 using the tourniquet, then cut below the tourniquet in year 2 to create roots from the new callus that formed in year 1. Anyone out there able to confirm my thoughts/research"
I am not familiar with this technique. However, I removed a layer at the base of an American Elm in March 2016 that was applied in June 2015. The trunk was about 2 inches. I cut the ring of bark and scraped the area. Then I applied a wire tourniquet just under the top cut, it worked well and formed roots all the way around the trunk. Rooting hormone was used. Maybe other folks have maple specific or other advice. (Elm may be easier to layer than Japanese maple.)
Personally, I would also take a layer from the small trunk just above the branches. This diameter should take easy and yield nice shohin. material. The layer should be short and close to the upper branch so that taper can be developed.
I also have questions: Is this the species acer palmatum or a cultivar? Is it grafted? Would your work be affected by a graft union?
Good luck!