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| 正面铭文 | THE JAPANESE GOVERNMENT FIVE PESOS 5 PD |
| 背面描述 | The reverse is printed entirely in golden yellow-ochre ink with an elaborate symmetrical design of interlocking scrollwork and floral guilloche patterns filling the entire field. The word 'FIVE' is set in large bold letters at center, with 'FIVE PESOS' inscribed in a panel below. The numeral '5' appears in each upper corner against the ornate background. |
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Issued under Japanese military occupation of the Philippines, this note was part of a deliberate currency strategy to displace the Philippine Commonwealth peso and finance the occupation without drawing on Japanese reserves. The "Japanese Government" label was a fiction of convenience — actual oversight ran through the Japanese Military Administration, and the notes had no backing whatsoever. Filipinos quickly dubbed the entire occupation currency series "Mickey Mouse money," a name that stuck as hyperinflation accelerated toward the war's end.
By 1944, a single egg cost several pesos in this currency. The P#107A designation distinguishes a signature or serial variety within the broader 1942 five-peso issue.