This sword was made by the Yasukuni Shrine smith Kotani Yasunori.
The saya is desirable--it is a rare Army saya with same/rayskin. A rayskin army saya is found on 1 in 10,000 army swords--so this sword with its rayskin saya is exceedingly rare.
The blade measures 26 7/8" (68.3 cm) from blade tip to notch in the blade spine.
The blade has a couple of tiny nail catcher edge nicks, and barely an occasional tiny pit. The mounts/koshirae are perfect.
The hamon is perfect. The boshi is perfect as well.