Top text reads 日支事変 "Japan-China Incident" This is the official Japanese terminology for the second Sino-Japanese War from 1937 onward.

Bottom text reads 凱旋記念 "commemorating triumphant return" Given this is celebrating a victorious return using the post 1937 Sino-Japanese War terminology the Imperial Japanese Army Soldier who originally owned this cup probably received it some time around the late 1930s.

Text on the base of the cup reads 九谷 this is a Kutani ware makers mark. 

Central imagery shows a national and a military Japanese flag crossed