The 5 yen stamp on the right: Third Regular Issue of Manchukuo Revenue StampsIssued 8th September 1944, the Third Regular Issue is a set of 13 values - 1 fen, 2fen, 3fen. 5fen, 10fen (1chiao), 20fen (2chiao), 50fen (5chiao), 1Yuan, 2Yuan, 5Yuan, 10Yuan, 50Yuan and 100Yuan. These are the only revenue stamps to feature the Orchid emblem of Manchukuo. The poor quality of the perforation is typical of stamps produced in Manchukuo towards the end of the war.The upper curved panel reads [FONT=新]滿州帝國 Empire of Manchuria. The lower panel reads [FONT=新]收入 Revenue 印紙 Stamp.[/FONT] The two circular panels show that value in Chinese, all characters used are highly stylized.[/FONT]
The stamps were litho printed on watermarked (see below) "granite" paper in sheets of 100 by the Central Bank of Manchukuo Printing Department in Hsinking. Designer unknown. No records of numbers printed exist.