Illustrations by Murayama Tomoyoshi ("Tom") for a 1947 Japanese picture book
Google translates the Japanese title — おねこさんときんのくつ — as "Your cat's shoes and money"...but since the cover says "New Friends" let's just call it that. (My cut-and-paste notes for this book also include the cryptic line, "Santo cat shoes off fungus.") [Update: Mattia wrote in to clarify the title: "Mr. Cat and the Golden Shoes." Thanks!]
The scans come from Japan's National Diet Library.
Murayama Tomoyoshi (1901–77) is a fascinating figure: a popular children's book illustrator as well as a participant in the 1920s radical art group MAVO. Read about him in frieze and on wikipedia. That Tom wound up in Berlin in 1922 makes me think his life must have been a wild ride.