This is an antique Japanese lacquered sake cup, decorated with a nice pair of gold flags. The words are "Russo-Japanese War Commemoration" and underneath "Gifted to Mr. Miyashiro". There's a given name but I can't read it. The back of the cup has the words "Ishihara Gumi" "Hachiman Tani" and "Zuisen Tani". I suspect this is a construction group, maybe the one to which this Mr. Miyashiro belong to, and they built temples (the Hachiman and Zuisen sound like temple names). 

Condition: Excellent - light scratches on the surface

Size: 3.25" across