Rod, it is a "registration tax" stamp (toki inshi), as opposed to a general purpose tax stamp (shunyu inshi). Cannot really separate the two words. If you have to pick only one word, then tax, but for a specific type of tax.
Kim, I was having trouble with Anker Nielsen's *.pdf It showed Takenouchi no Sukune, as having a Tax (shunyu inshi) AND Registration Tax examples. (It must be the frame differs between the two)
Or, the stamp can be used in either circumstance.
Aha! got it... under the "tax" the portrait starts at 20Yen not 10 yen, my bad, that's how to differentiate.
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