This 3 sen revenue stamp from Japan’s 1900 Commercial Effects series features the imperial chrysanthemum crest, emblematic of the Emperor and state authority, rendered in a rich carmine hue. Issued specifically for taxation of commercial documents, the stamp was part of Japan’s broader modernization of its fiscal and bureaucratic systems during the Meiji era. Printed with perforation 13 and measuring 27 x 30 mm, the design integrates ornamental floral borders around the central chrysanthemum, reflecting the formal aesthetics and cultural symbolism of imperial legitimacy. Catalogued as Forbin JP EDCQ36, this issue was used in the enforcement of tax payments on contracts, receipts, and other financial instruments, typically affixed and canceled by government offices. The present example bears a sharply struck, clear cancellation—possibly from Tokyo—demonstrating official usage and contributing to its appeal for revenue and Meiji-era specialists alike. Condition Very fine used with strong cancel, vivid color, and full frame. Estimate "$40 – 50".