trying to identify the maker of a Japanese guitar

[linda barth]

this is my late husband's Japanese made acoustic guitar. I'd very much like to know what these words say.

[Tracy Leveque]

The top line reads "Hand Made" and the bottom line is a name, but can't make out the whole name. Looks like Matsu something and Ryou something. Can't read it all the way. The Matsu...is the last name and the Ryou... is the first name. Hope that helps!
Tracy

[Barry Daniels]

http://www.matsudaguitars.com Could it be this?