These badges were introduced on October 12, 1943 as part of the ongoing uniform and insignia reform. Primary official goal of introduction of these badges was "strengthening of military discipline". Commanding officer's badge was designed to indicate the actual level of authority of the officer rather than simply his rank (i.e. rank alone doesn't automatically entitled one with the right to wear this badge). Grade of the badge was a function of rank that one should formally have in order to be in command of this or that unit. That is colonel will be issued with shoukan badge /generals badge/ if he is currently in the command of the whole division.
Shoukan /将官/ - General Commanding Officer's badge was intended to those who was in command of the units that formally requiring rank level above colonel.
Sakan /佐官/ - Field Commanding Officer's badge was intended to those who was in command of the units that formally requiring ranks from major to colonel.
Ikan /尉官/ - Junior Commanding Officer's badge (a.k.a. Company Commanding Officer's badge) was intended to those who was in command of the units that formally requiring demand rank from second lieutenant to captain.
Ikan / Sakan / Shoukan
General Commanding Officer's badge has 32 chrysanthemum petals. Approximate badge height 54/55 mm and width 41/42 mm.
Field Commanding Officer's badge and Junior Commanding Officer's badges have 24 chrysanthemum petals. Approximate badges height 44/45 mm and width 34/35 mm.
General Commanding Officer's badge and Field Commanding Officer's badge have gilded wreaths.
Badges were worn on the right side of the tunic https://asiamedals.info/threads/photos-with-japanese-commanding-officers-badges.23937/
Official line drawings and descriptions.
Official material of the badges was almite.