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| 背面描述 | Printed in green on a plain light ground, the reverse is dominated by two symmetrical guilloche ovals — the left bearing the numeral denomination "10 CENTS" and the right carrying the Chinese characters 壹角 — flanked by elaborate acanthus scrollwork. The bank name "THE AMOY INDUSTRIAL BANK" appears in white lettering on a dark green banner across the top. Red serial numbers are printed in two positions along the lower margin, at lower left and lower right. |
| 背面铭文 | THE AMOY INDUSTRIAL BANK 10 CENTS 壹角 |
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The Amoy Industrial Bank was a Japanese-sponsored institution established in Xiamen (Amoy) following the city's occupation in May 1938. Like several puppet financial bodies operating in occupied coastal China during this period, it issued low-denomination scrip intended to displace circulating Nationalist currency and assert economic control at the street level. The 1 Jiao denomination was precisely the kind of small-change instrument suited to that purpose — too minor for hoarders, too ubiquitous to ignore.
Surviving examples of the S1657 series are not especially common, as much of the wartime scrip issued by collaborationist banks in Fujian Province was either destroyed during postwar currency transitions or simply disintegrated through heavy low-denomination use.