Page of 3 1940's Burma Japanese WWII Occupation (JIM) 1 Rupee, 10 Rupees, 100 Rupees AU/CU. 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 sculpture currency of 1, 5, and 10 cents and Re. 1â„4, Re. 1â„2, Re. 1/-, Rs. 5/-, and Rs. 10/-. 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 latter two letter blocks being identified by a hyphen separating the letter "B" from the block letters.