10 Centavos

Tubigon is a municipality in Bohol, and like dozens of Philippine localities during the Japanese occupation, it issued its own emergency scrip when the Japanese Military Administration's peso notes failed to command trust and guerrilla activity disrupted normal supply chains. The Tubigon Change Board was one of scores of municipal and provincial bodies that improvised fractional currency to keep local commerce moving — the 10 centavos denomination addressing the chronic shortage of small change that afflicted nearly every occupied island.

Bohol's guerrilla resistance was among the more organized in the Visayas, and local scrip issues sometimes carried unofficial sanction from resistance commanders alongside civil authorities.