It's a Toyo Kogyo (located in Hiroshima), it looks to be an early 33rd series rifle. The missing AA sights might just be correct, when they were transitioning to expedited manufacture and deleting features one of the first things to go was the AA sights. It appears completed and unmolested with the original Urishi finish on the stock.
ETA, as far as value goes that is up to you and I'm not up to speed on the rarity of Arisaka's and what prices they command but I would buy that at $500 to $600, mainly due to the Hiroshima connection.