IMO, it's a civilian fur hat.
Very nice vintage piece.
I agree with Taka-san, civilian.
It appears to be modeled on the Japanese military pattern. The difference being an army one would have a light cotton lining with issue stamps showing the date etc., cotton chin strap ties, wood or plastic buttons also common to other IJA clothing. Rabbit fur, holes in the ear flaps with small flaps that can be raised to improve hearing.
This one does look very similar.
Thanks very much, the thin lining and buttons had me stumped look the part thanks for the info guys
I also agree that it's civilian based on the military style cap