Hi,

Yes, this is a 1948 3 yen Japanese sales tax stamp.

 
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One of the ways you can usually tell the difference between Japanese and Chinese stamps is by a character that is almost always present on stamps of Japan but not on stamps of China. It is the first character at the bottom of your stamp. It is a square with a horizontal line running through the center. It's position may be any where on the stamp but if it's there it is from Japan. It is not found on the earliest stamps from Japan but is on most all stamps after 1876.

 
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Nigelc, Thanks for clarifying the meaning of that character. I figured it had something to do with the spelling of Japan but that was the extent of what I thought I knew.

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