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| 正面描述 | Plain cream paper within a single-rule rectangular border, printed in black letterpress with the issue number handwritten in ink at upper centre between the printed text 發行第 and 號. The large denomination inscription 十錢券 occupies the central field, with the full canteen identification text 臺灣俘虜收容所酒保購入券 along the lower margin. A circular red control handstamp is applied at the right edge. |
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| 正面铭文 | 發行第3865號 十錢券 臺灣俘虜收容所酒保購入券 (Translation: Issue No. 3865 10 SEN P.O.W. Canteen Ticket, Taiwan) |
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These scrip tickets were issued by Imperial Japanese Army camp administrations to Allied prisoners held in Taiwan, functioning as internal canteen currency to prevent POWs from accumulating Japanese legal tender — a deliberate policy applied across the Co-Prosperity Sphere's detention network. The handstamp was the only authentication measure, applied locally by camp staff rather than by any central printing authority, which means individual impressions vary considerably in clarity and placement.
Surviving examples are rare. Most were spent, confiscated, or destroyed before liberation in August 1945, and the camps themselves were subject to last-minute document destruction by Japanese personnel anticipating Allied investigation.