I don't think an SKB could be a Kawaguchiya, but I might be wrong. I think Kawaguchiya is the name of the company that made (and makes) Mirokus. Miroku first started out marketing guns they called "My Luck"--the Japanese version of which is Miroku (to which they changed when "My Luck" didn't seem to resonate with American buyers). I owned a Kawaguchiya very much like the gun you describe--so marked on the barrel--but "Miroku Model M" was marked on the underside of the receiver.
Charles Daly, of course, is simply the name of an American importer--the name having changed hands a few times since it first appeared in the late 19th century. And likewise, Charles Daly shotguns have been imported from a bunch of different countries and companies. My count might be off, but I can come up with six different countries that have produced shotguns bearing the Charles Daly name. In more or less chronological order: Germany, Belgium, Italy, Japan, Spain, Turkey.
