In 1971 at the Tokyo Motor Show Toyota revealed the Toyota RV-1:
Toyota RV-1 in 1971
It clearly is based upon the (back then) new Celica TA22 and got is rear extended with the gullwing windows.

At the same time the bumper, engine hood and headlights look a bit familiar:
Skyline KPGC110
The shape of both of them look a bit the same, but the Toyota RV-1 was revealed in late 1971 while the Skyline C110 only arrived in 1972. It sounds hard to believe Nissan copied the RV-1 as by late 1971 the Skyline C110 prototypes already should have been given the final face of the Skyline.
Still it figures how similar they look…

Found at Koyapop