The name Sol is an evolution from Latin to French. Solidus becomes soldus, then solt in the 11th century, then sol in the 12th century. In the 18th century the spelling of sol is adapted to sou so as to be closer to the pronunciation that had previously become the norm for several centuries.

In 1795, the livre was officially replaced by the franc and the sou became obsolete as an official currency division. Nevertheless, the term "sou" survived as a slang term for 1/20 of a franc. Thus the large bronze 5-centime coin was called "sou" (for example in Balzac or Victor Hugo), the "pièce de cent sous" ("hundred sous coin") meant five francs and was also called "écu" (as in Zola's Germinal). The last 5-centime coin, remote souvenir inherited from the "franc germinal", was removed from circulation in the 1940s, but the word "sou" keeps being used (except for the 1960 new franc's five-centime coin which was worth five old francs).

The ruler at the time of this coins minting was Louis XV (15 February 1710 – 10 May 1774), known as Louis the Beloved was King of France from 1 September 1715 until his death in 1774. He succeeded his great-grandfather Louis XIV at the age of five. Until he reached maturity (then defined as his 13th birthday) on 15 February 1723, the kingdom was ruled by Philippe II, Duke of Orléans, as Regent of France. Cardinal Fleury was chief minister from 1726 until his death in 1743, at which time the king took sole control of the kingdom.

His reign of almost 59 years (from 1715 to 1774) was the second longest in the history of France, exceeded only by his predecessor, Louis XIV, who had ruled for 72 years (from 1643 to 1715). In 1748, Louis returned the Austrian Netherlands, won at the Battle of Fontenoy of 1745. He ceded New France in North America to Great Britain and Spain at the conclusion of the disastrous Seven Years' War in 1763. He incorporated the territories of the Duchy of Lorraine and the Corsican Republic into the Kingdom of France. Historians generally criticise his reign, citing how reports of his corruption embarrassed the monarchy, while his wars drained the treasury while producing little gain. His grandson and successor Louis XVI would inherit a kingdom in need of financial and political reform which would ultimately lead to the French Revolution of 1789.