The master code is located on the "Smart Entry Controller".  The "Smart Entry Controller" itself is located under the center of the dash.  To gain enough access to view the label that has the master code printed on it, it is necessary to partially remove the trim panel that is located to the right of the gas pedal.  In the picture shown here the push nut attaching the trim panel to the fire wall was removed using needle nose pliers.  After the push nut was removed the panel was pulled back far enough to allow the label containing the master code to be seen.  It is the 5 digit code on that label.  Please note that the mounting position of the controller and the placement of the label may vary between model years.  The picture above shows the location on a '96 Villager.

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