It says "小森勝幸 ＝Komori Katsuyuki" and this man seems to have been a Japanese Army commission swordsmith around 1940. There is a slight chance that his first name 勝幸 might be read as Masayuki.
Compare the swordsmith's name in your pic with the name on here.
http://bidders.auction.biglobe.ne.jp/item/90974219 It's at the bottom of that page.