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| 背面描述 | Printed in olive-green, the reverse is dominated by two large denomination cartouches reading '10 YUAN' set within elaborate guilloche scrollwork at left and right. The central panel contains multiple columns of vertical Chinese text setting out the legal tender clause and issuing authority conditions, enclosed within a decorative foliate border. |
| 背面铭文 | 10 YUAN 10 YUAN |
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Manchukuo was declared a state in March 1932 under Japanese sponsorship, and its Central Bank was established almost simultaneously — less a banking institution than a monetary control mechanism for the Kwantung Army's occupation administration. This note, from the inaugural issue, was printed in Tokyo by the Bureau of Engraving and Printing, which handled the full series from the outset. Manchukuo had no independent printing infrastructure, and none was ever developed; Tokyo remained the source throughout the puppet state's existence.
The yuan here was pegged to the Japanese yen at par — a political decision that accelerated the extraction of Manchurian resources by eliminating exchange friction.