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
3rd kawagoe city branch of reservist association
imperial military reservist association
imperial military reservist association badge
japanese army badge
japanese badge
reservist association 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