JapOcc 8

Two values of the "vinta and clipper" airmail stamps of 1941 were overprinted on January 23, 1943 for the first anniversary of the Philippine Executive Commission, a provisional government created after the fall of Manila.

The 8-centavo carmine was surcharged to 2 centavos with a printing quantity of 400,000 and the P1 sepia was surcharged to 5 centavos with a printing quantity of 200,000.