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| 背面描述 | Printed in black by letterpress with applied red seal stamps. A decorative border of twining plant motifs frames the field. A vertical inscription in Chinese seal script (tensho) at the lower portion identifies the issuing authority as the Kōchi Domain Accounting Office. |
| 背面铭文 | 髙知藩 會計司 (Translation: Kōchi Domain Accounting Office) |
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The Tosa han issued these narrow copper-denomination notes — the "doshū zenisatsu," or domain copper-cash certificates — during the chaotic final months of the Tokugawa shogunate's collapse. Like most Meiji transition-era han satsu, this note circulated only within domain boundaries, accepted in lieu of the actual mon copper coins it nominally represented. The domain was among the politically dominant forces driving the Meiji Restoration, yet its local scrip remained firmly parochial: a 12-mon note would have handled the most mundane transactions — ferry crossings, small market purchases.
Han satsu of this type were formally abolished by the new Meiji government's 1871 currency reforms, making the active circulation window for this note extremely brief.