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| 正面描述 | Vertically oriented note printed in brown and red on plain paper, with a fine guilloche border framing the entire face. A central intaglio oval vignette presents a bust portrait of Sun Yat-Sen turned slightly left, beneath which the denomination 壹圓 appears within a guilloche cartouche; red overprinted restriction legend 限馬祖地區通用 flanks the cartouche on both sides. Two red seal stamps are applied at mid-height, one to each side of the central vignette, identifying the note's restricted regional validity. |
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| 背面铭文 | 祖 BANK OF TAIWAN 馬 ONE YUAN 祖 馬 1954 |
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The Matsu notes — distinguished from the concurrent Taiwan mainland-circulating series by a distinct overprint — were issued for use on the Matsu Islands, the Kinmen (Quemoy) archipelago's northwestern neighbor and one of the last offshore territories held by the Republic of China government after its 1949 retreat. Restricting currency to specific island zones was a deliberate policy to prevent notes from flowing into mainland Communist-controlled areas or being exploited to fund infiltration operations.
The Central Engraving and Printing Plant had relocated from Shanghai to Taiwan in 1949, reestablishing production capacity remarkably quickly given the circumstances of that withdrawal.