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| 背面描述 | Plain reverse printed in red letterpress within a single rectangular border. A serial prefix abbreviation "No." appears in script at upper left, while the bold numeral and denomination "5 SEN" are centred in the field, with the legend "P.O.W. Canteen Ticket" set in a smaller typeface below. |
| 背面铭文 | No. 5 SEN P.O.W. Canteen Ticket |
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These canteen tickets were issued by Japanese military authorities to Allied prisoners held in Taiwan camps during the Pacific War — a system ostensibly complying with Geneva Convention requirements that prisoners be permitted to purchase goods. In practice, the canteen stock was thin, often nonexistent, and the scrip functioned more as a bureaucratic formality than a functional currency. Officers received small wage disbursements in this form under the convention's provisions; other ranks rarely saw it at all.
Surviving examples are genuinely uncommon. Few prisoners had reason or means to preserve them, and most camp documentation — including scrip — was destroyed or abandoned in the chaos of the August 1945 surrender.