20 Centavos

Nueva Vizcaya's wartime emergency issues are among the least-documented provincial notes of the Japanese occupation period. This 20 Centavos was authorized under the Commonwealth government-in-resistance framework, which permitted provincial and local civil authorities to produce their own currency as Japanese-issued Mickey Mouse money flooded the lowlands. Nueva Vizcaya, landlocked in the northern Cordillera interior, remained partially outside Japanese administrative control longer than coastal provinces, giving its guerrilla-aligned civil government unusual operational latitude.

Torralba and Acosta as co-signatories suggest dual civilian authority — a treasurer and a governor, most likely — a pairing required to authenticate emergency scrip and deter forgery within the issuing province itself.