Michael Neumann 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.

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.

crossbow0106 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.

Eileen McHenry This is one of my favorites of all time. It concerns the years-long quest of a tenacious Japanese Revenue Service assessor to uncover the misdeeds of a crooked businessman. The tax evader finds himself increasingly attracted to her brains and persistence, even as she gets closer to blowing his cover and getting him in hot water with the government. The viewer can also see just where this man is coming from, since the tax system in Japan is painted as any Republican's worst nightmare. This has the same director and central cast as the even more wonderful "Tampopo." The only problem I have with this film is the unbelievably annoying soundtrack; it's loud, piercing and doesn't leave my head until several days after I've seen the movie.