The underlying stamp is from Japan, part of the Tazawa definitive series (Scott 115-147, 239-254, plus some stragglers). I can't quite tell if it's the 30-sen or the 50-sen. There are a number of types, based on die and watermark, but neither of those two denominations is worth that much used (Scott cv ranging between $0.30 and $2.00), so I think there's not much justification to trying to rescue it, imo.
It is possible to rescue tape stains, but not really worth the effort on stamps worth less than $100 or so IMHO. I did it with some Greenland Pakke Porto issues a few years ago.
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