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| 背面描述 | Plain paper reverse printed in blue ink within a single-rule border. The serial number prefix "No." appears in italic script at upper left, with the denomination "1 SEN" in large spaced capital letters at centre, and the designation "P.O.W. Canteen Ticket" in smaller capitals along the lower margin. |
| 背面铭文 | No. 1 SEN P.O.W. Canteen Ticket |
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Issued by Japanese-administered prisoner of war camp canteens in Taiwan during the Pacific War, these scrip tickets were part of a controlled internal economy that prevented Allied prisoners from accumulating Japanese military currency. The Geneva Convention technically required that POWs be paid for labor; this scrip was the mechanism used to nominally comply while keeping any purchasing power entirely within the camp system — redeemable only at the canteen, worthless outside the wire.
Taiwan-produced POW scrip as a category is poorly documented. Camp records were largely destroyed in August 1945, and surviving tickets were rarely retained by repatriates.