Top text reads 京都野砲兵第二聯隊 "Kyoto 2nd Field Artillery Regiment"

Bottom text reads 解隊紀念 "commemorating unit disbandment"

Text on foot reads 小倉 a makers mark from the city it was made in

The 2nd field artillery was part of the 16th Division which experienced extreme cutbacks due to the Ugaki Disarmament in 1925. This cup commemorates a unit dissolution that almost certainly resulted from that.