The recipient of the flag is 特田仲治 Tokuda Nakaji (other readings, e.g. Chūji or Nakaharu are also possible).
The date is June, 1943.
The main presenter is a group 報友会 Hōyūkai. This is the name of the alumni association of a private school 報徳学園 Hōtoku-gakuen, which was founded in 1916, but it's a relatively common name, so it could be another association/group.