20 Centavos

Municipal emergency currency issued during the Japanese occupation of the Philippines. When the Japanese Military Administration flooded the islands with "Mickey Mouse money" — the derisive local term for Japanese war notes — many communities found themselves without sufficient small-denomination currency for everyday transactions. Local governments were left to improvise, and a number of municipalities across the Visayas issued their own improvised scrip.

Guiuan, on the southeastern tip of Samar, would become strategically significant in late 1944 when MacArthur's forces used it as a staging point for the Leyte landings. Whether any of this scrip survived that campaign is an open question.