Thanks to everyone for all the time and effort you have put into researching this air rifle. I think the actual manufacturer may remain unknown. We at least have an idea that it is likely Japanese exported from the country and that the stamping is likely some form of duty/tax stamp. My gunsmith believes it is all original apart from the sliding breech. So missing the original magazine and sliding breech. Likely pre 1939 I can't imagine this was made post WW2. Regards Tim