Treaty of San Francisco - Japanese overseas assets in 1945 (¥15=1US$)

In accordance with Article 14 of the Treaty, Allied forces confiscated all assets owned by the Japanese government, firms, organization and private citizens, in all colonized or occupied countries except China, which was dealt with under Article 21. China repossessed all Japanese assets in Manchuria and Inner Mongolia, which included mineworks and railway infrastructure. Moreover, Article 4 of the treaty stated that "the disposition of property of Japan and of its nationals...and their claims...against the authorities presently administering such areas and the residents...shall be the subject of special arrangements between Japan and such authorities." Although Korea was not a signatory State of the Treaty, It was also entitled to the benefits of Article 4 by the provisions of Article 21.

Reference 1: Value (Yen) and Value (US Dollars).

Reference 2: Korea, Taiwan, North East China, North China, Central South China and Others.

Source: http://en.wikipedia.org/wiki/Treaty_of_San_Francisco