刻有 大日本軍政部 ("Dai Nippon Gunsei-bu", Great Japan Military Administration) in Japanese at the bottom; possibly valid for use throughout Japanese-occupied North Borneo, Sarawak, Labuan and Brunei
Imperforate at sheet edges
Revenue Reverend cat. no: X1
刻有 大日本軍政部 ("Dai Nippon Gunsei-bu", Great Japan Military Administration) in Japanese at the bottom; possibly valid for use throughout Japanese-occupied North Borneo, Sarawak, Labuan and Brunei
Imperforate at sheet edges
Revenue Reverend cat. no: X2
