I was thinking the army kyu-gunto was a Taiwan occupation one, too, but if you look that the mon on the handle, it is not the same kind of flower as that on the Taiwan occupation sword shown on Rich's site, and looks instead identical to the general army crysanthemum design.
Its impossible to tell from photos whether the blade is hand-forged or machine made. The hamon looks pretty regular and sharp-edged to me, so my guess is machine made.
Really all I know about these is what I have learned from Rich's site.
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