I'd like to say Japan and prior to 1961 as that is as far as my catalog goes back. And it's not in the catalog. Purely a guess though. If so, then a 50 Sen face value. Wait for the others to chime in. @SteveInTampa ?
Japan 1942-44. It is a 50 sen note and depicts the Yazukuni shrine on the face. The shrine is a monument to Japanese war dead.
Japan War Memorial 50 Sen Note first issued on 8 December 1942 - 1st Anniversary of Pearl Harbor attack for those west of the International Dateline - and issued again in 1943 and 1944. References: Pick 59b/Schwann-Boling 141b. Your note was issued during Showa Yr. 18 which equates to 1943. A similar note was reissued in 1945/6 with a slightly different title and date. The structure shown on the front is the Yasukuni Shrine whilst the back shows the Green Mountain.