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| 正面描述 | Uniface emergency issue printed in black letterpress on plain paper, with a repeating border of denomination numerals and cent signs forming the outer frame on all sides. The large value numeral '20¢' is struck in bold black at centre-right, with multiple lines of text across the face identifying the issuing municipality and guerrilla corps authority. A red serial number appears at upper left, and two manuscript signatures are present at lower centre. |
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| 背面描述 | Reverse is blank, showing only the aged, foxed paper stock with scattered staining across the surface consistent with wartime emergency issue material. A faint red notation is visible toward the upper right, likely a control mark or validation stamp. |
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Guiuan is a municipality at the southeastern tip of Samar, and its wartime emergency currency is among the more obscure examples of Philippine guerrilla-era local issues. Following the Japanese occupation of the Philippines in 1942, hundreds of municipalities, provinces, and guerrilla units printed their own scrip to keep local economies functioning after regular Philippine Commonwealth currency became unreliable or unobtainable.
Guiuan's issues are rarely seen outside Philippine specialist collections. Documentation on print runs and redemption history is thin.