Born out of the avant-garde practice that Akasegawa developed in the 1960s, this work was created as an attempt to question the very social institution of currency. By meticulously replicating an actual banknote but setting its face value at "zero yen," the work shifts the boundaries between value, authority, and reality, vividly visualizing the relationship between art and society. Its stance, which could be described as both anti-art and humorous, is a work that has retained its critical relevance even across the ages.