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| 正面描述 | Black intaglio printing on a light blue guilloche underprint with blue text, dominated by a large letter 'B' watermark-style underprint at centre-left. The denomination '100' appears in blue within ornate oval cartouches at upper right and lower left, with the Japanese characters 百圓 (One Hundred Yen) and the English legend 'ONE HUNDRED YEN' centrally placed. The legend 'MILITARY CURRENCY' runs along the lower border in a decorative panel, and 'SERIES 100' appears twice, flanking the serial number printed in black. |
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| 正面铭文 | 百 軍票 SERIES 100 B 100 ONE HUNDRED 圓 百 YEN B SERIES 100 100 百 MILITARY CURRENCY (Translation: 100 Military currency 100 yen 100) |
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The B-series military yen was introduced by the U.S. occupation authorities immediately following Japan's surrender in August 1945, partly to prevent Japanese military and government stockpiles of regular currency from being used to manipulate postwar prices or purchase American goods and supplies. The "B" designation distinguished it from both ordinary Bank of Japan notes and the earlier Allied Military Currency issued for other theaters.
Printed by the American Banknote Company, the series was never intended as a long-term solution — the occupation authorities phased it out relatively quickly once the Bank of Japan resumed controlled issuance under SCAP supervision. Notes that saw heavy garrison use show distinctive wear patterns along the horizontal fold lines.