Japanese Antique hanging scroll / Calligraphy

Size of the scroll: 55cm x 199cm = 16.74" x 78.35"

Size of the painting: 42.5cm x 132.5cm 16.74" x 52.17"

Primary Material of the Mounting: Paper

Technique: Hand-painted on Paper.

Condition:  Refer to all pictures

Roller ends: wood

Opinion of the expert from Japan:

"I don't know the total meaning of the calligraphy but it seems that it is written about god.

The name of the artist is written as 稲荷宮司 Inari Guji, 高山 Takayama.

稲荷 means a name of the shrine and 宮司 means the chief priest of a Shinto shrine, in fact, the artist is Takayama of the chief priest of Inari Shrine."

Another opinion from Japan:

After confirming the scroll, please note that what we found about the scroll is as follows; 

Kanji (Chinese character)

神者依人之敬増威, 人者依神之徳添運
為伏見献酒諸家 稲荷大社宮司 高山昇

Content

神者依人之敬増威、人者依神之徳添運
為伏見献酒諸家

This is the first article in the opening from The Goseibai Shikimoku (refer to; https://en.wikipedia.org/wiki/Goseibai_Shikimoku), which was stipulated in Kamakura period as a legal code for the Kamakura Shogunate. 

Translation in English

A god's miraculous powers becomes much more strong when people worship him/her. (There are many gods in Japanese Shinto.)
People will receive benefits and good luck from the god by worshipping him/her. 

Artist/Calligrapher 

稲荷大社宮司　高山昇
The chief priest of Fushimi Inari-Taisha      Takayama Noboru

Noboru Takayama(1864-1950) was a Shinto-priest and assigned as the chief priest of Fushimi Inari-Taisha/shrine in Kyoto during 1924 to 1936.
(Fushimi Inari-Taisha 伏見稲荷大社　https://en.wikipedia.org/wiki/Fushimi_Inari-taisha)
He writes ”稲荷大社宮司” as his title in the calligraphy so this calligraphy is somewhere from 1924 to 1936.

 The last photo is a Noboru Takayama's sign and chop. Luckily we found the information on the internet.
You will see the sign and chop are the same as your hanging scroll.