Regular Issue of 1936 surcharged in black.
Japanese characters and K.P.
Overprinted by the Bureau of Printing-Manila.
Issued June 26, 1944.
To eradicate the "Anglo-Saxon influence" even in the stamps, Japanese authorities had stamp intended for Government official use over-printed with Japanese "kanzi" characters reading Ko Yo, and below it in parenthesis the letters K.P. Ko Yo means "Official Business", and K.P. stands for its tagalog counterpart "Kagamitang Pampamahalaan". These stamps are used solely for government official correspondence.
Above stamp were amongst the 5c on 6c overprinted with Japanese characters and K.P. there was found an error in that sheet or two of the Large Type Commonwealth stamps. To eliminate speculation and the attendant high value already obtaining for this error, the Ministry of Communications had 20,000 Large Type Commonwaelth stamps overprinted, thus duplicating the error, and sold to the public.
One of the most desirable stamps of the Japanese Occupations era after the 1-on-4p Montalban Gorge.