Japanese Occupation 軍事占領
1 Dec 1941 – 10 Jun 1945
1 Dec 1941 – 10 Jun Under the Japanese occupation, British Borneo was renamed North Borneo (北ボルネオ), Labuan as Maida Island (前田島), and Dutch territories as South Borneo (南ボルネオ).
North Borneo was divided into 5 province : Kuching (久鎮州), Miri (美里州), Sibu (志布州), Eastern Sabah (東岸州), Western Sabah (西岸州).
North Borneo was divided into 5 province : Kuching (久鎮州), Miri (美里州), Sibu (志布州), Eastern Sabah (東岸州), Western Sabah (西岸州).
"WAR TAX" Oveprinted
1941
"府政国帝本日大" Overprinted
British Military Administration, BMA
12 Sep 1945 – 1 Jul 1946




























































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