China, Provisional Government NI 10 Fen. Dated Year 29 = 1940. (Hua) above wings in circle surrounded by text, two stars separating legends / Stylized character divides value. KM Y522.
NGC Graded MS 63 (#5879442-023).
From the inventory of a UK dealer;
Ex Roma Numismatics Ltd, E-Sale 77, 26 November 2020, lot 1643.