A Taxing Woman

Besides the great performances by the two leads, portraying antagonists with similar world-views while on different sides of the law, I especially liked the permeating atmosphere of Japan that came through with the cinematography, the soundtrack, and the scene set-ups. The final scene culminated the film's strong reminder of the almost unpleasant yet intense fascination I often felt in the urban environments of Japan in the late 80's and early 90's. "That," I thought of the movie when it was over, "after setting aside all the comic exaggeration, is the real Japan." Like the movie "Shall We Dance?", it clearly showed a true aspect of Japan.

Japanese satirist Juzo Itami tackles yet another popular obsession in this often bitter comedy sure to strike a chord with any long-suffering taxpayer. The film lacks the playful free-form structure of his earlier 'Tampopo', but compensates with more of the same inflated, deadpan humor, diluted here by a cruel (but not incompatible) streak of anger no doubt reflecting the director's own relationship with the Japanese IRS. Itami's heroine is a plucky, incorruptible Internal Revenue agent (played by his own off-screen wife) involved in a high-tech, fast-paced game of cat-and-mouse with a ruthless, lecherous businessman trying to protect his illicit income by any means possible. Her single-minded pursuit of the Almighty Yen in the service of her government is no less compulsive than the creative tax-dodges of her money-hungry target, and the exaggerated methods of detection and evasion give the film an irresistible comic energy. The tempo doesn't really take off until the second hour, when the entire team of tax agents joins the chase, and their obsessive devotion to duty carries the film beyond the level of absurdity, transforming a colorless world of glorified accountants into an exciting, romantic adventure and showing just how shark-like the lure of money can be, on both sides of the law.

This film from director Juzo Itami, who also directed the excellent "The Funeral" is about Ryoko Itakura, a cute freckle faced bowl haircut style tax investigator. She tries innovative ways to separate people from their hidden earnings, which is, after all, her job. Nobuko Miyamoto, who plays Ryoko, is great, always looking like the only important thing is the job. When she gets promoted to Tax Inspector her job with her new colleagues is to investigate developer Hideko Gondo, played extremely well by Tsutomu Yamazaki, to find out how he is cheating on his taxes. Gondo is, of course, shrewd about hiding his money, so you're left to wonder whether they will succeed. This is essentially a comedy, with a little drama and a bit of erotica (not involving Ms. Miyamoto's character), and it does have some heart. It falls short of "The Funeral" in that the character development, aside from Ryoko and Gondo, is a little weaker. But, for its subject, it is never boring and it is entertaining. I'm sure these people in Japan are as zealous as they seem in this film. Enjoy, its well worth your time.

I watched this movie with a friend from Japan who had a very high opinion it. I must say it was helpful to have her watching the movie with us (in our college dorm), however, because she explained a number of things about Japanese tax code and evasion as well as the Japanese mafia that made the plot (and politics) of the story much easier to follow. Aside from potential confusion in that area, I must say that I enjoyed the movie. Yes, there is sex, suspense, and the mafia, but don't expect it to flow like a mindless crime thriller (read: it isn't mindless, and it isn't non-stop action). It is about a tax woman, after all--the only woman amongst her coworkers. The characters are interesting and the story keeps you thinking. A smart movie with a few things to say along the way. Overall, I thought it was a good, but not great, movie. However, if you like this genre in general, you might enjoy it more than I did.

The plot of A Taxing Woman is interesting/enthralling, regardless of the production date or language of the film. Watching tax evasion cases unfold is surprisingly interesting, presented in a manner that shows the more human side of government organizations. (OK, if not the 'human side', at least you get to see what it's like on the inside.) From a cultural perspective, a 1980s Tokyo is also interesting, with shots of the cityscape, pachinko parlors, love hotels, etc.

One last comment: There is nudity in this film, but It adds to the story of the film, justifying why some of the characters do what they do.