100 Roepiah (Japan)

In the immediate aftermath of the Japanese surrender, local administrations across the Indonesian archipelago faced a near-total vacuum of usable currency. Kotapraja Lima Poeloeh — a small inland municipality in West Sumatra — issued this note as an emergency municipal scrip in 1947, during the Indonesian National Revolution, when Republican authority was contested and Dutch forces were attempting to reassert control over the region.

The "Japan" designation in the denomination refers to the Japanese occupation currency it was denominated against, not the place of printing. Municipal issues of this kind were produced under improvised conditions with extremely limited print runs, and most did not survive the political consolidation that followed.

Pick lists this under 318A, acknowledging it as a distinct variant within a broader family of Sumatran local emergency issues from the same volatile period.