Dead Angle by Satoshi Toyoda

You borrow a bill and slide it into the paper frame. Then taking a needle with a ribbon tied to the end, you pierce through the center of the bill and frame. You show both sides of the frame openly and they can see the ribbon passing through the bill. Pulling the ribbon completely out the other side, you take the bill out of the frame and show it. Amazingly the bill has not been damaged!

Comes complete with photo-illustrated instruction sheet, frame, needle and ribbon.