When you power on the console, press Start once to reach the second title screen, then press Down, Down, Down, Down, Down, Down, Down, Down, B, B, B, B, B, B, Left, Left, Left, Select, Select, Select, Select, Select, Select, Select, Select, Select, A. A part of the kana in the game's title will disappear to confirm correct code entry.
This enables the stage selection mode by default. Furthermore, you are invulnerable to all enemies in the game, although you will still die from spikes, etc. You will begin with 256,005,000 yen in your wallet. You'll see the name of one of the game's programmers in your HP bar. Finally, during the final boss, go to the right side of the screen and press Down to make a random item fall from above that you can use as a weapon.
In this game, there exist four endings, three bad and one good. The determination is semi-random, but based on the amount of yen you end the game with. (Thus, manipulation of the money you have can allow you to obtain the desired ending.) The game will read your money in the format of ddccbbxxaa - pay attention to this fact, as it is referred to this way in the below descriptions as well. For example, if you had 1234567890 yen, dd is 12, cc is 34, bb is 56, xx is 78, and aa is 90. (xx is usually ignored. aa happens to represent your deaths, so for the good ending you must die less than three times, for example.)
Turn on the game, hold A, B & Select and press Start 3 times. Once the screen goes black, release the buttons and press the B button to select levels.