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| 背面描述 | Printed entirely in red on a pale lilac underprint, the reverse presents a large central rectangular panel bearing the denomination characters 拾圓 enclosed within an elaborate scalloped guilloche border, flanked on either side by highly stylised dragon-head vignettes rendered in fine lathe-work lines. The four corners carry numeral 10 counters within plain rectangular frames, and a fine horizontal guilloche band runs across the top of the note; a lower panel inscription 蘇維埃時法處以戰時票造支 (issued as wartime military currency under Soviet authority) is printed in white on a red ground across the foot of the note. |
| 背面铭文 | 拾 圓 10 10 10 10 蘇維埃時法處以戰時票造支 |
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Issued by Soviet occupation forces following the August 1945 offensive against Japanese-held Manchuria, these military yuan notes were introduced alongside similar denominations to pay troops and purchase local goods — effectively forcing Chinese and Manchurian merchants to accept Soviet-backed scrip with no redemption guarantee. The notes circulated under Soviet military administration during the brief but economically disruptive occupation period before Nationalist and Communist forces competed for control of the region.
The issuing authority is sometimes catalogued as the Soviet Field Command rather than a formal banking institution, which is accurate — no central bank stood behind these notes. Printed in the USSR, the series has long attracted scrutiny over whether Soviet authorities deliberately flooded Manchuria with unbacked currency to extract material wealth before withdrawal.