Hi, this is pretty odd - never have seen this before, also looked up all my catalogue without success.
There are overprinted versions of this particular revenue, used in Japan offices in Korea, China, Taiwan and Hong Kong but with different overprints. And I don't think Japanese government would use alphabet characters for official overprint.
So there might be two possibilities, e.g. cancelled (used), or fake/forgery.
In Japan, revenue stamps are cancelled using private seal/chops, but the regulation during these days required the seal/chop to be applied so as to tie the revenue stamp and the document, and also not to obliterate the face value of the revenue stamp - here's an example.

So most of the used revenue stamps have partial cancellations - thus this nice big strike of "K" is very unlikely to be a legitimately used example.
Thus I reckon this is a sort of fake cancel to give some spice to this rather common revenue...
- Hironobu