Body Armor??? Naval??

[FightenIrish35]

Greetings,
I saw this oddball item on ebay and decided Id go for it. Now im trying to figure out what it is. Seller stated it was a Navy Artillery Armor. I would like to get your opinions on it. Also can anyone translate the mft tag? Maybe it will shed some light on this. Many thanks for your help,I greatly appreciate it!

[Jareth]

I showed the auction to a few friends who all agreed. I'm fairly certain it's a back cushion for a vehicle driver. Kind of like our modern wood bead seat cushions.

[FightenIrish35]

Thanks Jareth. Thats pretty neat. I wasnt sure what it was and didnt really take the sellers description to heart because I just wasnt sure if it was some kind of body armor so I didnt spend that much..it came to around 30 dollars shipped from Japan. Kind of excited to get it and check it out.
What are your thoughts on this being military issued compared to private purchase type of item? When I looked at the tag I noticed it didnt look the the typical standing naval kanji characters in there,yet the tag in this back cushion seems to have a diferent style of appearance?? Any thoughts?
Many thanks!!