Trying to identify

[billsstamps]

I am struggling to identify this stamp.
The script is no language I recognise, and the denomination PEN is what I associate with Finland! (penni)
The 5 sided petal is not the chrysanthemum of Japan, the 12 pointed sun of Sun Yat Sen or Chiang Kai Shek, nor the 5 pointed star of Mao.

[TiasTreasures]

The stamp is from Manchukuo, the denomination is 4 Fen.

This is a good site for reference only, no pricing information.

http://stamps.org/userfiles/file/ref..._Manchukuo.pdf