Die Steuerfahnderin

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.

Who would think a two-hour film (and subtitled for non-Japanese speaking viewers) about tax collectors could be interesting? This was, although nothing extraordinary.....just pretty entertaining with an interesting lead character and strange soundtrack.

I found Nobuko Miyamoro fascinating as the tax collector with all the freckles and the will to get the job done, no matter what it takes. It was interesting to discover how much the Japanese were taxed (at least when this movie was made) and what lengths they will go to cheat on their taxes!

The hot-tempered gangster had some funny lines, some naked breasts were seen here several times to keep things spiced up for the male audience. Generally, this was fun to watch. The constant jazz-type beat on the main song was cool for quite a while but got tiresome toward the end.

She's rather memorable, this taxing woman. She has a face like a China doll all grown up with freckles around her eyes and a mat of thick dark hair on her head as though cut with the aid of a vegetable bowl. She is Nobuko Miyamoto, wife of the late and lamented director Juzo Itami, and a comedic star worthy of 'Saturday Night Live' in its better days. She plays Ryoke Hakura, tireless tax inspector hot on the trail of shady tax dodger Hideki Gondo, played with rakish self-indulgence by Tsutomi Yamazaki. Itami blends situation comedy with some soap opera angst (Japanese and American) to which he adds some ersatz action/adventure shtick (the chase scene near the end with Hakura legging it after Gondo's teenage son, comes to mind) seasoned with a touch of the traditional theater and a little zesty porn, well mixed.

The result is interesting and a little jarring.

I was most affected by the atmosphere of this strange and original comedy. I found myself looking at the backdrops and the sets and into the faces of all those very neat Japanese bureaucrats as I followed Ryoko Hakura's tireless pursuit of the missing yen. All that paper work and all those numbers! Interesting were the attitudes and presumptions of the characters in terms of sexuality and social status. We can see that in the modern Japan a woman must navigate her way carefully through the sea of men, while a man must achieve financial success to command respect. And yet there lingers still the flavor and the swagger of the samurai as seen in the scene where Gondo cuts his finger to write a bank account number in blood.

Aside from getting a little soapy at the end, this is fine flick, sly and amusing.

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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.

This film will probably take many of the viewers by surprise. Apparently the tax system and the art of cheating on your taxes in Japan is something most Westerners might be surprised to see. Sure, MOST cultures have some people who try to avoid taxes--this is pretty much a given. But the lengths to which they go in Japan and the lengths the tax investigators go to catch them is truly amazing and makes this film so unusual.

The tax cheat in the film, Mr. Gondo, is a complex and unusual man. In some ways, he's a slimy man with little to like--owning a string of "love motels" (i.e., hotels where prostitutes go with their clients or couples commit adultery) and mistreating his mistresses pretty badly. But, oddly, through the course of the film, the viewer and the tax lady come to like him or at least recognize he isn't all bad. This is important because otherwise, the film would have been far less interesting. Also, the many, many, many bizarre ways of hiding cash and bank accounts was truly bizarre--with hidden rooms and account information hidden practically EVERYWHERE! The lady tax investigator, Ryoko Itakura, is amazing as well--sort of like a superhero with amazing deductive powers. She is both tenacious and brilliant but also obsessed to the point where she doesn't appear to have much purpose in life but her job. Again, this made for a fascinating woman, as later you saw bits and pieces of her life that led you to believe she is a real person with real likes and dislikes--and even a liking for Gondo.

All in all, this is one of the more unusual films I have seen--with a plot that is so unusual and a style that make it a standout film.