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In philately a fiscal cancel is a cancellation on a stamp that indicates that the stamp has been used for fiscal (taxation) purposes.〔(Ask Phil philatelic glossary. Retrieved 26 April 2010. )〕 The stamp may either be a revenue stamp, intended purely for fiscal use, or it may be a stamp valid for either postal or fiscal use. == Varieties == Fiscal cancels take a variety of forms: *Pen cancels with a simple cross, initials or other markings. *Perfin or punched hole cancels. *Embossing. *Damaging the surface of the stamp using a serrated or ridged roller. *Multiple parallel cuts.〔From around 1900, United States revenue stamps were required to be mutilated by cutting, after being affixed to documents, and in addition to being cancelled in ink. A class of office equipment was created to achieve this which became known as "stamp mutilators". (Revenue Stamp Mutilators. ) Early Office Museum, 2012. Retrieved 15 June 2012. (Archived here. )〕〔(United States Patent for a "Stamp Mutilator", 1900. No. 653366. )〕 *Handstamp cancels similar to the postmark on a stamp and which may be in purple or red ink rather than the black favoured for cancels of postage stamps. *Tearing or other physical damage to the stamp. Examples: File:Bill stamp of the USSR.jpg|A Russian revenue stamp with a fiscal pen cancel. File:Adhesive labelEstonia1919 20m.jpg|An Estonian revenue stamp with a handstamp cancel in purple. File:Cochin foreign bill revenue stamp.jpg|A revenue stamp from Cochin cancelled by perforation. File:Fiscal Roquevaire 27-02-1886 MM.jpg|A French revenue stamp with a manuscript cancel. File:Nepal revenue stamp.jpg|A revenue stamp of Nepal for court fees with a punched cancel as well as handstamps. File:India 1868 12A Small Cause Court Fees Revenue Stamp.jpg|An Indian revenue stamp with a punched cancel. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Fiscal cancel」の詳細全文を読む スポンサード リンク
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