There are three different engravings on the pen:
The clip is marked with a sign saying “NEW CLIP”, about which I should write something. The barrel, on its side, says “The “EIKO”. SAFETY FOUNTAIN”. The steel nib, finally, says “New Style Tubasa Iridium (5) Pen”. However, I cannot guarantee it is the original nib to this pen.
The engraving says "New Style / Tubasa / Iridium / (5) / Pen". In a proper Japanese romanization, however, the name would be Tsubasa.
The Eiko is a fairly big tool: 15 cm long when closed and the eyedropper deposit holds about 4 ml of ink. These are the actual dimensions:
Diameter: 15 mm (cap).
Length capped: 130 mm.
Length uncapped: 123 mm.
Length posted: 170 mm.
Total weight: 21.3 g (empty).
Weight uncapped: 13.2 g (empty).
Ink deposit: about 4 ml.
Nothing have I found about this brand, and it is difficult to date without any further information. However, I would say it belongs to the early 1940s.