Hi All,
I knew there wouldn't be a straight forward answer and I will never know what it means although you guys have given me a few possibilities.
I don't believe it's a Showa-to as there is no stamps, Two mei signature of Masayuki (as shown in Military swords section)
Although the polish isn't great it has sort of wild Hamon with Nie and sunagasi.
Sadly I can't make out the Hada.
Anyways, Many thanks for your thoughts, greatly appreciated.
All the best
Mark C