Another merit badge with similar design https://asiamedals.info/threads/merit-badge-from-kasumi-branch-of-imperial-military-reservist-association.22948/
Obverse
功労 - Merit
Reverse
帝国在郷軍人會 - Imperial Military Reservist Association
川越市第三分會 - 3rd Kawagoe City Branch of Association
3rdkawagoecitybranchofreservistassociation
imperial military reservistassociation
imperial military reservistassociation badge
japanese army badge
japanese badge
reservistassociation merit badge
功労章
帝国在郷軍人會功労章
帝国在郷軍人會川越市第三分會功労章
帝国在郷軍人會章