This is an original WW2 Japanese Generals Shingunto Koshirae. I state it is a Generals Koshirae because it was found in Japan with its original generals grade tassel still attached, however the tassel was removed and I sold it to a collector in the United States about two years back. I have no provenance available on the generals who carried it.
The koshirae is an early ordered made piece, with a much larger and thicker pierced tsuba than the normal pierced type usually found and the kabutogane  with a  large silver family mon attached, has a seperate roundel for its clasp hands sarute. Most kabutogane seen on gunto koshirae are of the standard one piece design. The saya has a leather combat cover attached and the shape of the graceful wood tsunagi suggests that the blade would have been from the koto period.  
Price $995 AUD