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TOKYO, February — Yoshihito, 123rd Emperor of Japan, tonight was accorded the most pretentious funeral in the history of the Orient. Approximately 100,000 bowed, damp-eyed subjects viewing the gorgeous cortege which marked the passing of a personage regarded as a lineal descendant of the mythical sun goddess. Although the late ruler actually was the real Emperor for only a brief time, owing to an illness which afflicted him from the time of his youth, the Japanese revered him as a deity. His death caused real nationwide mourning which foreigners seldom understand. Consequently, tonight's procession toward the tomb excited unusual emotion among usually stoical people. Many People Sobbed. AS the magnificent catafalque slowly wended its way over the four-mile route from the imperial palace to Shinjuku Gardens, half-suppressed sobs of men, women and children were heard. All imperial funerals are held in the nighttime because the imperial spirit must go from darkness into darkness. Approximately 5,000 persons participated in the procession, which began to line up shortly before o'clock this afternoon. The forward end of the procession and the catafalque began to move promptly at o'clock, whereupon artillery throughout Japan fired 101 guns and the battleships 48 guns. Procession Impressive. The route of the procession was lighted with 10-foot wooden lanterns on pedestals and containing electric lights and also by great braziers atop huge bamboo piles, resemb