Unknown Japanese Collar Rank - Navy?

[christek]

Greetings all,
Any information about this would be much appreciated. I'm thinking its perhaps worn over a naval uniform?
Thanks in advance.
The very best regards

[Gunto]

Firebrigade.

I think its a neck protection.

[Jareth]

Yes, I agree.

[christek]

Many thanks again gents! Much appreciated as always!