Issued during the Japanese occupation of northern China in 1944, this blue $2 definitive featuring Mount Fuji was locally surcharged in red with “華北 / 降角參分” to denote a new face value of 36 Chinese cents for provisional use. The overprint, associated with the Wang Ching-wei collaborationist regime, reflects both inflationary pressures and political control mechanisms in occupied territories. Printed by gravure without watermark and perforated 12 x 12½, this memorial issue is catalogued as Scott 8N93, Michel JP-NC 357, Yvert OJ100, Stanley Gibbons JP-NC 178, and China Stamp Society CN-IM NC207. This is a top-margin block of four with plate number 6420, showing full original gum, although with considerable aging and mottling on the reverse. The stamps are well-centered with vivid color and intact perforations. Estimate "$75 – 95"