This cup is unique among my collection as it features a name and a rank. Top text is the rank of the soldier who owned this cup 上等兵 Superior Private. The bottom text is the name of the soldier 谷本 Tanimoto.
Tanimoto was a Superior Private in the Imperial Japanese Army and either was given this cup in a ceremony or commissioned it for himself some time over 80 years ago. Central imagery shows a national Japanese flag crossed with a Japanese Army rising sun flag.