Clint
Seems to me somebody reversed the digits 23 into 32
Happens all the time, even on TOCH now and then....
Nick
It was quite common for Nieuport to list the SFA number on the rear fuselage.
In this case it is a five digit number, ie in the 10000 range, unfortunately unreadable!
However it means it is a French built aircraft imported into Japan. Pattern or used by a military advisor?
No idea....
Cheers
Stig