Τώρα εμφανίζεται MANCHUKUO - Γραμματόσημα (1932 - 1945) - 27 Γραμματόσημα.
26. Ιανουάριος WM: 3 Σχέδιο: Hirozo Oya Διάτρηση: 12½
![[Wild Goose over Sea of Japan, τύπος L]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/L-s.jpg)
![[Wild Goose over Sea of Japan, τύπος L1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/L1-s.jpg)
26. Ιανουάριος WM: 3 Σχέδιο: Hirozo Oya Διάτρηση: 12½
![[Communications Building, τύπος M]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/M-s.jpg)
![[Communications Building, τύπος M1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/M1-s.jpg)
WM: 3 Διάτρηση: 13 x 13½
![[Coat of Arms - New Watermark, τύπος H4]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/H4-s.jpg)
![[Coat of Arms - New Watermark, τύπος H5]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/H5-s.jpg)
WM: 3 Διάτρηση: 13 x 13½
![[Sacred White Mountains - New Watermark, τύπος I3]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/I3-s.jpg)
![[Sacred White Mountains - New Watermark, τύπος I4]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/I4-s.jpg)
5. Δεκέμβριος WM: 3 Σχέδιο: Hirozo Oya Διάτρηση: 13 x 13½
![[Regular Issue, τύπος N]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/N-s.jpg)
![[Regular Issue, τύπος N1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/N1-s.jpg)
![[Regular Issue, τύπος N2]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/N2-s.jpg)
![[Regular Issue, τύπος N3]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/N3-s.jpg)
![[Regular Issue, τύπος N4]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/N4-s.jpg)
![[Regular Issue, τύπος O]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/O-s.jpg)
![[Regular Issue, τύπος P]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/P-s.jpg)
![[Regular Issue, τύπος P1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/P1-s.jpg)
![[Regular Issue, τύπος Q]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/Q-s.jpg)
![[Regular Issue, τύπος P2]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/P2-s.jpg)
![[Regular Issue, τύπος P3]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/P3-s.jpg)
![[Regular Issue, τύπος O1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/O1-s.jpg)
![[Regular Issue, τύπος Q1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/Q1-s.jpg)
![[Regular Issue, τύπος O2]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/O2-s.jpg)
![[Regular Issue, τύπος Q2]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/Q2-s.jpg)
| Νούμερο | Τύπος | D | Χρώμα | Περιγραφή |
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| 76 | N | ½F | ΚΑΦΕ | State Council Building, Hsinking | - | 0,26 | 0,26 | - | USD |
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| 77 | N1 | 1F | ΚΑΡΜΙΝΙΟ ΚΑΦΕ | State Council Building, Hsinking | - | 0,26 | 0,26 | - | USD |
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| 78 | N2 | 1½F | ΒΙΟΛΕΤΙ | State Council Building, Hsinking | - | 6,29 | 3,15 | - | USD |
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| 79 | N3 | 3F | ΜΩΒ ΚΑΦΕ | State Council Building, Hsinking | - | 0,52 | 0,26 | - | USD |
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| 80 | N4 | 5F | ΓΚΡΙ ΤΟΥ ΣΧΙΣΤΟΛΙΘΟΥ | State Council Building, Hsinking | - | 15,73 | 8,39 | - | USD |
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| 81 | O | 6F | ΤΡΙΑΝΤΑΦΥΛΛΙ ΚΑΡΜΙΝΙΟΥ | Farmers Carting Soya Beans | - | 0,52 | 0,26 | - | USD |
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| 82 | P | 7F | ΜΑΥΡΟ ΓΚΡΙ | Qing Dynasty Peiling Mausoleum at Mukden | - | 1,05 | 0,26 | - | USD |
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| 83 | P1 | 9F | ΚΟΚΚΙΝΩΠΟ ΠΟΡΤΟΚΑΛΙ | Qing Dynasty Peiling Mausoleum at Mukden | - | 1,05 | 0,26 | - | USD |
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| 84 | Q | 10F | ΜΠΛΕ | Summer Palace at Chengteh | - | 0,79 | 0,26 | - | USD |
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| 85 | P2 | 13F | ΜΩΒ ΚΑΦΕ | Qing Dynasty Peiling Mausoleum at Mukden | - | 31,46 | 26,22 | - | USD |
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| 86 | P3 | 15F | ΚΟΚΚΙΝΟ | Qing Dynasty Peiling Mausoleum at Mukden | - | 5,24 | 0,79 | - | USD |
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| 87 | O1 | 20F | ΣΚΟΥΡΟ ΚΑΦΕ | Summer Palace at Chengteh | - | 1,57 | 0,26 | - | USD |
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| 88 | Q1 | 30F | ΠΟΡΤΟΚΑΛΙ ΚΑΦΕ | Summer Palace at Chengteh | - | 1,57 | 0,26 | - | USD |
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| 89 | O2 | 50F | ΛΑΔΙ ΕΛΙΑΣ | Summer Palace at Chengteh | - | 2,10 | 0,26 | - | USD |
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| 90 | Q2 | 1Y | ΒΙΟΛΕΤΙ | Summer Palace at Chengteh | - | 6,29 | 0,79 | - | USD |
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| 76‑90 | - | 74,70 | 41,94 | - | USD |
5. Δεκέμβριος WM: 3 Σχέδιο: Hirozo Oya Διάτρηση: 13 x 13½
![[Airmail, τύπος R]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/R-s.jpg)
![[Airmail, τύπος R1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/R1-s.jpg)
![[Airmail, τύπος S]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/S-s.jpg)
![[Airmail, τύπος S1]](https://www.stampworld.com/media/catalogue/Manchukuo/Postage-stamps/S1-s.jpg)
