10 Centavos

Guiuan, at the southeastern tip of Samar, was among the first Philippine towns occupied by Japanese forces in late 1941. Like dozens of other municipalities cut off from the Commonwealth government's currency supply, the local administration began issuing its own emergency circulating notes in 1942 to keep commerce moving under occupation. These municipal guerrilla-currency issues — some authorized, some improvised — were produced on whatever paper was available locally, which is why survivors show such variation in stock, ink, and legibility.

Guiuan later became historically significant as the staging point for the U.S. liberation fleet in October 1944. Notes still in circulation at that point were largely destroyed or abandoned.