Dogtag translation

[Torch]

Hey guys,wondering if someone could please translate this tag for me?

[Nick Komiya]

It says "2804 Torakichiro Sato", but it appears to be a name tag made using a dog tag blank rather than being a dog tag. 2804 was code for the 115th Infantry Regiment. They were in New Guinea at the end of the war. Having a name on it usually meant it was for an officer, but it is not following regulations for an officer's ID tag, so it could have been intended as a tag for his sword, map case,etc.
See my article for details The Evolution of Japanese Army Dog Tags (1894-1945)

[Torch]

Thank you very much for your help Nick!