Hi doodha12,
This is Japan Tobacco revenue stamp (as mentioned by Rod), imperforate, 8 rin, issued on July 1st 1883. The image below is taken from "Narumi's Japanese Revenue Stamp Catalogue" by J. Hasegawa, 2016.
FYI, the 8 rin tobacco revenue has been issued also with perf 10 and perf 12-13.
