Issued in 1945 under the Japanese-backed Manchukuo regime, this mint never hinged partial sheet belongs to the second issue of the “Belt Buckle” Postal Savings stamps and carries a face value of 10 fen. Printed by photogravure in red on white paper with perforation 13 x 12, the design shows two carp encircling a pearl within an ornamental medallion, a traditional East Asian motif symbolizing abundance and good fortune. Measuring 22 x 26 mm, these stamps were not valid for postage and were used solely in savings booklets provided free at post offices, each accommodating ten stamps. Catalogued as Scott MA 110 and Yvert CN-MA EP2. The present sheet is partially intact with approximately 80 stamps remaining, showing a margin inscription “3” and a misaligned inserted stamp in the top row. It has overall clean gum, minor toning in one area, and edge irregularities due to incomplete preservation. Estimate "$180 – 220"