WILLIAM FLANIGAN A TAXING WOMAN / TAX INSPECTOR WOMAN (Lit) (MARUSA NO ONNA). Viewed on Streaming. Director Juzo Itami's satirical take (he is also credited as story writer) on the eternal battle between taxing authorities and tax cheats especially involving yakuza run/affiliated businesses. Itami's star is his wife Nobuko Miyamoto (a stunningly gifted comedienne) who plays a sweet-looking, but relentless and hard-nosed government tax agent for Japan's version of the US IRS. Apparently, she is only one of two women in the Tokyo office. Like rust, Miyamoto's character "never sleeps" and employs a unique (and amusing) set of tools and techniques to sniff out hidden income and tax evasion (such as counting cars and turnover in the parking lot of a love hotel). She is fearless and ferocious as her character ventures alone into dangerous situations armed only with an ID badge, writing notepad, and hand-held calculator! The Director also adds a touch of romantic farce here and there. Miyamoto almost manages to tie together what is really a collection of shorts (or skits)--labeled by the seasons--into a movie that smoothly progresses and builds to a climax. Unfortunately, she often disappears or is lost in the huge cast (including the Director's stock company) Itami deploys whose members are decidedly not funny! Loss of focus (and opportunities) results in a drifting film that is much too long with gratuitous soft-porn and nudity making it still longer (and unfunny)! "Score" is monotonous and quickly becomes irritating due to alto sax overkill. Disappointing, but worth watching once. WILLIAM FLANIGAN, PhD. Details: streaming/restoration = 9 stars; cinematography (narrow screen, color) = 7 stars; lighting and color correction = 7 stars; subtitles = 7 stars; direction = 6 stars; score = 3 stars.

urthcreature I love all Jyuzo Itami's films and especially this one. The movie gives you the feeling of being able to glimpse behind the wall of many closed worlds, from the multi-millionaire's exclusive world, to the back rooms of pachinko parlors and yakuza offices, love hotels and mistresses' apartments, to the inner workings of the banks and tax department. Very funny with a strong, suspenseful pace, interesting settings, lovable characters, and heart warming moments. Great jazz soundtrack. For me, the combination of the humor + Japanese settings + tax evasion detective story + colorful characters + great soundtrack was just irresistible.

Zaphod B. Goode I'm fairly certain I saw this film in its original theatrical release in the '80s(memory is dim,) and recently found it on DVD with considerable difficulty. The transfer to DVD is rather basic - no letterbox, a bit dark and very little in the way of special features - but despite disgust at the fact that the film hasn't been digitally remastered and given more than a bargain-basement DVD presentation, I love the film itself every bit as much as I did the first time I saw it.Philosophically, i.e. in terms of ethical theme, "A Taxing Woman" is one of those stories in which identifying a hero is difficult - no clear black and white, only greys. Ryoko (Miyamoto Nobuko) and Gondo (Yamazaki Tsutomu) are of course the dueling protagonists, but each is anti-heroic, something I ordinarily can't stand: Gondo is the operator of a chain of Japan's ubiquitous "Love Hotels," where lovers go to find short-term lodgings for their trysts, who's got a complex system in place to evade Japan's horrific taxation; Ryoko is a tax auditor, later promoted to investigator, who, though admirable in her relentless dedication and competence, is party to some of the most horrendous legal assaults on businesspeople imaginable. The film's moral doesn't crystallize until the final scene - Gondo states a defense of his right to pursue his own happiness via an oblique reference to kids happily playing in a park below, then makes a dramatic and symbolic statement about the root meaning of outrageous taxation by slicing his finger and revealing to Ryoko his long-sought hidden bank account - via an account number scrawled in his very blood. After he walks away the camera lingers on the back of Ryoko's head, signifying her sudden crisis of conscience over her chosen profession.In terms of style alone "A Taxing Woman" is an absolute masterpiece. The mood throughout is of a delightful farce in the mold of one of Blake Edwards' "Pink Panther" films, albeit far more subtle, obviously. The music, contrary to some claims here, is truly unique, memorable and nothing short of outstanding, much like Mancini's - fleshing out the farcical cat-and-mouse mood perfectly via two brief, repeating oboe (clarinet?) melodies laid over a bouncy 5/4 time signature that reappear at key points throughout the story. The outrageous lengths to which the tax auditors and inspectors go to ferret out tax evaders is exaggerated (one would hope - I've never lived in Japan,) for great comedic effect. This isn't a rolling-in-the-aisles slapstick comedy and isn't intended as one, but the bureaucrats' combination of ruthlessness and obsessive yet oddly endearing personal dedication to their task, balanced by the businesspeople's often intricate and similarly humorous schemes to hang onto their property in the onslaught, is the exaggerated core conflict that pulls you into the plot and makes the film irresistibly charming.The fairly simple plot setup in "A Taxing Woman" derives its incredible depth by the fact that it's almost entirely character-driven - Miyamoto and Yamazaki are such vivid personalities and the opposing chemistry between them so potent that you will find yourself thinking about them for weeks after the fact, as though they were your close personal friends. That is my psychological litmus test for a great film: "Do the characters stay with me long after I've seen it?" "A Taxing Woman" succeeds in spades.A dose of gritty realism - though with a patina of humor as well - is added to the mix in the character of the violent Yakuza boss Ninagawa, played by Ashida Shinsuke. That element is underscored in the real world by the fact that director Itami was attacked on the street and had his face slashed by five Yakuza in 1992 after the release of his film "Minbo no Onna," a.k.a. "Minbo - or the Gentle Art of Japanese Extortion." He was subsequently killed when he "fell" from a hotel balcony, an apparent but suspicious suicide that was treated by the police as a possible homicide. The world lost a great artist, and "A Taxing Woman" remains a timeless masterpiece. We can only hope that whoever owns the rights to it will finally give it the digital translation and wide release it deserves.

domino1003 =======POSSIBLE SPOILERS AHEAD======When can tax inspectors make you laugh? In "A Taxing Woman," it is possible. Ryoko is a divorced mother who also works for the Japanese Revenue Service. She, with the freckles and page-boy hair cut, is a workaholic, steadfast and incorruptible in her duties (You can sort of understand why many people evade their taxes while watching this film.). Her one stumbling block is Hideki Gondo, an expert on tax evading. A business man that runs hotels, he uses scams and works with underworld figures, bankers and political figures to keep his money. He's also a fool for love (he has 2 mistresses and a common law wife), and a devoted father. When the 2 meet, it becomes a comedic battle. There's sexual tension between them but the question is: will he be able to keep his money hidden from her? Will she be able to get his money from him? It's a very funny movie, showing the depths that people will sink to hold onto taxable income (one tax evader tried to hide the signature seals in lipstick tubes), and the depths that the tax inspectors will go to catch their man/woman (inspectors digging into HUGE bags of trash to find documents). The late Juzo Itami did an incredible job with this film, working with his usual group of actors, including his wife, Nobuko Miyamoto as Ryoko. Don't worry about the subtitles, because the action on the screen are clear enough to understand.