Japanese invasion money (JIM) was paper money used by the Japanese to establish economic control in occupied areas during World War Two. Blocks or code letters (e.g. BA or B/AA) were printed on the paper money for circulation control. The first letter of the code indicates where the money was used. In this case, paper money with blocks starting with the letter ‘B’ was used in Burma. This one hundred rupee note features the Ananda Temple at Pagan on the obverse.