From man systemd.mount:
Mount units must be named after the mount point directories they control. Example: the mount point /home/lennart must be configured in a unit file home-lennart.mount. For details about the escaping logic used to convert a file system path to a unit name, see systemd.unit(5).
OK, so from man systemd.unit:
The escaping algorithm operates as follows: given a string, any "/" character is replaced by "-", and all other characters which are not ASCII alphanumerics, ":", "_" or "." are replaced by C-style "\x2d" escapes. In addition, "." is replaced with such a C-style escape when it would appear as the first character in the escaped string.
When the input qualifies as absolute file system path, this algorithm is extended slightly: the path to the root directory "/" is encoded as single dash "-". In addition, any leading, trailing or duplicate "/" characters are removed from the string before transformation. Example: /foo//bar/baz/ becomes "foo-bar-baz".
This escaping is fully reversible, as long as it is known whether the escaped string was a path (the unescaping results are different for paths and non-path strings). The systemd-escape(1) command may be used to apply and reverse escaping on arbitrary strings. Use systemd-escape --path to escape path strings, and systemd-escape without --path otherwise.
So, we run
systemd-escape --path /жышы
and get
\xd0\xb6\xd1\x8b\xd1\x88\xd1\x8b
So, \xd0\xb6\xd1\x8b\xd1\x88\xd1\x8b.mount is the right file name. The backslashes are important!