Japan Government Tax Stamps? ID Help

In a recent lot of Japan stamps I purchased there are these revenue stamps that bare the crest of the Japanese Government. I assume they are some sort of government or administrative tax of some sort, but was hoping that someone with more Japan knowledge could assist.

Hotel tax stamps ?

They are "Noh-Zei Shoushi", literally meaning "Tax Paid Certificate Stamp", issued 1944 and were used as a certificate of paying entertainment and food tax - a tax levied on entertainment or food (and beverage) charges at restaurants, inns and other places where such services were provided.

Depending on the catalogue (and its author), they are either listed as;

- "Hotel Tax" in "South East Asia Revenues" by Barefoot, 2006
- "Eating drinking and lodging tax" in " Standard Catalogue of Japanese Revenue Stamps" by Shimomura, 2010, or
- "Tax Paying" in "Narumi's Japanese Revenue Stamp Catalogue" by Hasegawa, 2016.

Hope this helps !

- Hironobu

Thanks again Hironobu!

Since these are from the same year, are they part of the same series or were used in different areas? Curious as to why the designs are different.

Hi albbarbardos,

They are part of the same series, having four different designs depending on the face value ranges.
Yours are from the two lower groups - the five copies in the first row for 10, 20, 30, 40 and 50 Sen (5 Sen do exist but far less common), and the three copies for 1, 2 and 3 Yen (4 and 5 Yen also exist).

Images of the full set of the first (lowest denomination) group could be found here (descriptions in Japanese only);

https://muuseo.com/carow151852/item...eme_id=34654

and for the second group;

https://muuseo.com/carow151852/item...eme_id=34654

- Hironobu

I have been collecting Japan for a few years now, but never seen these. Thank you for sharing.

Can I ask a question as I am not familiar with these stamps? How would someone have gotten them? I get they were a tax stamp, but I would assume you got them to show you paid a tax on the listed items? If not that, what were they used for?

Thanks. One of my fun things with stamps is learning some of their history, and the history of the stamp types.

Hello kevin_v,

These old revenue stamps could be often found in a mixed lot of old stamps (pre WWII). I reckon they were exported from Japan in bulk to be used for making stamp packets - yes, they do look like stamps but far less costly for the stamp dealers to gather.

As like the revenue stamps worldwide, they may have specific usage purposes. This particular ones were used to be attached to bills and receipts issued by inns, restaurants etc. to prove that the food and entertainment tax has been correctly paid (or collected by the inns, restaurants etc.). Those bills and receipts have been kept for fiscal purposes for a certain period, and then presumably sold to waste paper dealer and/or antique dealer, where the revenue stamps were peeled off and then sold to stamp dealers. The unused ones might be coming from old stock, which also were sold to stamp dealers.

I am especially interested and specialized in the early documentary revenue stamps of Japan (1873-1892 series), used to pay the documentary tax on sales certificate and contracts. The revenue stamp itself is beautiful, and the documents - beautifully hand written - are so so attractive. Here's an example from my exhibit leaf (sorry its in Japanese) to show its beauty - hope you like it !



- Hironobu

Wow, your exhibit looks impressive. Appreciate all the info you have provided Hironobu!!

Anthony