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| 正面描述 | Red official government seal at left, with a dragon vignette at right, all set within a guilloche border. Block numbers appear at upper left and lower right. Inscriptions in kanji characters run across the face. |
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| 正面铭文 | 登录 以查看详情 |
| 背面描述 | Printed in brown on cream paper with an overall guilloche underprint. Large kanji characters for 'ten sen' (拾銭) occupy a lobed cartouche at left, flanked by the numeral '10 SEN' at upper right and repeated in larger type at bottom center. A central panel carries the exchange and anti-counterfeiting text in vertical Chinese script columns. |
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Japan's military occupation currency for China was issued through a deliberate bureaucratic fiction: the notes bore no explicit Japanese attribution on their face, a calculated move to normalize their use among a Chinese population that had just watched its own currency system be systematically destabilized. The Central Reserve Bank and Federal Reserve Bank puppet structures came later — this 1939 series preceded those institutions and circulated directly under military authority during the early consolidation of occupied territory.
The Cabinet Printing Bureau, which also produced domestic Japanese government securities and postage, handled production. Smallest denomination in the M series, and the one most likely to have actually changed hands in daily transactions.