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| 背面描述 | Green on multicolor underprint. Central denomination panel inscribed TEN YUAN flanked by numeral 10 cartouches on either side, with ornate guilloche border work. Bank title HUA-HSING COMMERCIAL BANK appears along the top, with Chinese characters at the four corners. |
| 背面铭文 | HUA-HSING COMMERCIAL BANK TEN YUAN 拾圓 |
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The Hua-Hsing Commercial Bank was a Japanese-sponsored institution established in central China following the occupation of Wuhan in 1938, one of several puppet financial bodies created to displace legitimate Chinese currency and assert economic control over newly occupied territories. Its notes were issued under duress conditions — neither fully trusted by the local population nor backed by any meaningful reserve.
Pick J99 falls within the "J" series, the catalog designation for Japanese occupation and puppet-regime issues. Survival rates vary sharply across the Hua-Hsing series; wartime destruction and the post-1945 repudiation of occupation currency eliminated large quantities.