Japanese government issued rupee in Burma

The Japanese government-issued rupee in Burma was a Japanese invasion money issued by the Japanese Military Authority, as a replacement for local currency during the Japanese occupation of Burma in the Second World War.

The Japanese invaded Burma in January 1942. They conquered Mandalay on 21 May 1942, forcing the British to retreat into India. The Japanese held Burma until the second Allied campaign of 1944, although an official surrender did not take place until August 1945. In 1942 the Japanese issued paper scrip currency of 1, 5 and 10 cents and ¼, ½, 1, 5 and 10 Rupees. Like most Japanese colonial currency from this period, a letter code was used on the notes. The first or top letter “B” indicates the note was printed and issued for Burma. The second letter or letters indicate the block (or printing batch) of the note, there are single letter blocks and double letter blocks for Burma, with the later two letter blocks being identified by a hyphen separating the letter "B" from the block letters.

In 1943, the Japanese commuted the sentence of Dr Ba Maw, an outspoken advocate for Burmese self-rule, and installed him as the head of the puppet government. From 1943 onward the Japanese issued paper scrip currency of 1, 5 and 10 Rupee with a 100 Rupee note in 1944. The Japanese characters in the oblong box at the bottom of each note read “Government of Great Imperial Japan” and the contents of the seal at the lower right of the comprise the Japanese symbol for the Minister of Finance.

When all of these notes became obsolete, punch holes were made to indicate that the note had been "cancelled" and therefore devalued.

Prior to the Japanese invasion, Burma circulated the Indian rupee issued by the Reserve Bank of India since nationalized paper currency was introduced by the British Administration in 1897.