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10 Centavos

Issuer Japanese Government (Military Administration)
Year 1942
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Reference(s) P#104
Obverse description Black print on pale tan underprint. The central design consists of an ornate cartouche with acanthus-scroll corner ornaments and fine guilloche latticework border, enclosing the bilingual issuer inscription and denomination in bold serif lettering. Numeral '10' appears in each corner, with red 'PR' block letters at lower left and right; a Japanese kanji legend reading 日本帝國政府 (Imperial Government of Japan) runs along the lower border beneath the cartouche.
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Reverse description Brown and blue print. The entire face is occupied by an elaborate guilloche composition centred on a large numeral '10' set within a lobed medallion of interlocking engine-turned lathe work. Symmetrical acanthus-scroll ornaments fill the four corners, each incorporating a white numeral '10', and a fine blue outer border frames the design on all sides.
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Variants P#104a - 2 Block letters
P#104b - fractional Block letters
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