Sodegaura City [Chiba prefecture Japan]

Sodegaura city in Chiba Prefecture adopted its emblem on 3 November 1971
A stylized katakana Sode ソデ.
No flag legislation but they use following flag as practice: flag propotion: 2:3; colour of field: dark green; colour of emblem: white; diameter of emblem: 3/5 flag height.
Source: Sodegaura website (in Japanese)
Nozomi Kariyasu, 29 April 2006

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The adoption notice (in Japanese) simply says that the emblem expresses the city name in katakana.
The Symbols page (in Japanese) specifies that the katakana so ソ and de デ a represented. It also says that designs for the city emblem were accepted from the Sodegaura Neighbourhood Middle School in 1956 and the work of Kiyoko Suzuki was chosen.
The emblem has a crescent and small circle in the centre top, with a small horizontal line above a horizontal line which turns downwards on each side of it completing the whole circular shape. (I actually find it easier to see part or all of the emblem as a katakana u ウ and ra ラ than as de, and just as easy to see a ga ガ.)
Jonathan Dixon, 20 September 2006