The theme is of Uba and one of the Twin Pines but that is just my interpretation of it.

Possible Kao Mark could be Kazunori (139 Joly’s) but I have my doubts as I cant find any other Kao similar to or matching this one to verify it

Source: https://www.militaria.co.za/nmb/topic/48684-tsuba-kao-identification/

bamboo butterfly flowers katakiri person pine square