The stories of samurai whose soul is placed not in the sword but in another tool are quickly becoming a genre all of their own. Coming from the same screen writer as A Tale of Samurai Cooking: A True Love Story, Abacus and Sword is a similarly structured tale of penny pinching samurai accountants and a pean to the undersung heroes of the admin department without whom everything would fall apart.
Abacus and Sword (武士の家計簿, Bushi no Kakeibo) could almost be titled “a story of my father” as it begins with a voice over by the youngest adult generation seen in the film, Nariyuki Inoyama, who is at the time of speaking a naval accountant in the new post restoration world. As good an account as he is (and he must be, given his position), he feels he pales in comparison to his father, Naoyuki, whose skills with the abacus were somewhat legendary even if his people skills were often not on the same level.
Dubbed an abacus fanatic by his colleagues, Naoyuki’s top maths abilities get him into trouble right away when he notices an extreme discrepancy in the accounts details for the imperial rice dole. Around this time there are riots from farmers who are being squeezed to deliver more grain to the authorities during a time of famine but not seeing enough returned to them as well as starving people petitioning for food in the streets, so when Naoyuki asks why around a third of the rice is disappearing from the accounts or listed as “reserved” his superiors start getting nervous. As a mini underling, Naoyuki is not in a position to stop his bosses from exploiting their authority in the most devious of ways – creating a food panic and then profiting on the side through black market trading, and is simply instructed to “ensure the final accounts balance”. Unwilling to falsify his precious calculations, Naoyuki finds himself facing the possibility of exile from the imperial centre but eventually finds his persistence rewarded when the scam is finally uncovered by a higher level.
Accountants are often not respected in this era of samurai warriors who place an almost religious faith in the power of the sword. Their pay is low, hours long and taxing, and they have little prospects of advancement. After hearing the story of Naoyuki’s career Nariyuki returns to the subject of himself a little more as the conflict between austere father and wayward son takes centre stage. Naoyuki is a pragmatic man, he sees their family debts are unsustainable and embarks of prolonged plan of austerity in which he forces the entire extended family to sell all their non essential possessions and live as cheaply as possible until the debts reach a more manageable level so they can at least keep the social position their larger family home affords them rather than being moved to something less prestigious. This is an unusual move in status driven samurai circles and proves embarrassing for the rest of the family such as in one episode where Naoyuki can’t afford to buy fish for his son’s coming of age ceremony so simply puts a painting of a fish at each place setting. Creative accounting at its finest!
Nariyuki, however, can’t quite give up on the idea of the sword and goes off to fight in the various civil wars which erupt during the Meiji Restoration causing great worry to his parents, wife and children. He too becomes an accountant and is at first disappointed that it’s his skills with an abacus that can best serve the country rather than those needed on the frontlines but later comes to understand the tactical importance of maintaining the smooth financial functioning of an army.
A late career effort from the prolific Yoshimitsu Morita, Abacus and Sword is an uneven experience which is more or less devoid of the director’s usual attempts at experimentation pushing for a more general, sometimes even televisual approach to storytelling. At heart the film praises the virtues of living a thrifty, honest, and balanced life in which hard work is always fairly rewarded in the end and even when not provides its own set of rewards. However, virtuous as it is to live honestly and simply in tune with the clack of an abacus, it can prove fairly dull which is unfortunately also true of Abacus and Sword which despite brief episodes of light humour never quite engages with its twin dynamics of father son conflict which echoes that of the changing world as it emerges into the new Meiji era, and of shining a light on the forgotten admin workers who keep the world turning when everything else is falling apart. Morita’s anti-consumerist, transparency in government sympathies come to the fore and are once again timely, but like Naoyuki he fails to make his complaints sufficiently engaging to ensure his messages are received by those with the ability to take action.
English subtitled trailer:
Kenji Uchida travelled to America’s San Fransisco State University to study filmmaking before returning to Japan and making this, his debut film, Weekend Blues (ウィーク エンド ブルース) which later went on to claim two awards at the prestigious Pia Film Festival for independent films earning him the scholarship which enabled his next film, 
Review of the Outlaw: Gangster VIP the Complete Collection dual format box set from Arrow Films first published by
Goro, Goro, Goro – will you never learn? Maybe he will because this is the last film in the series! Appropriately titled Outlaw: Kill! (無頼 殺せ, Burai Barase), this sixth and final film in the Outlaw series sees Goro once again moving to a new town and trying to lead a more honest life but unfortunately he’s wandered in at just the wrong time because a local gang boss has just been sent to prison after defeating a group of assassins leaving a dangerous vacuum and leading, therefore, to the outbreak of a turf war.
Goro (Tetsuya Watari) just can’t catch a break. He sends his one true love off on a train to safety only to see her dramatically return because she can’t bear to leave his side. Her devotion costs her her life as she places herself between Goro’s manly chest and an assassin’s knife. Heartbroken, Goro gets out of town only to run into another old flame who is now a mama-san and has apparently married another yakuza (despite the fact that Goro parted with her because of his chaotic yakuza lifestyle). As usual, the past won’t let him go – this time in a more literal sense as Goro encounters another woman who looks exactly like the girlfriend who died in his arms….
So, once again Goro Goes Straight is sadly not the title of this fourth film in the tale of the noble hearted gangster “Goro the Assassin” (無頼 人斬り五郎, Burai Hitokiri Goro). After getting his friend out of a jam, the pair end up in prison. Goro is released three years later but his friend, Masa, is poor health and eventually dies a prisoner’s death with no one to collect his body meaning he’ll be buried in a lonely prison grave alongside the rest of society’s unwanted rubbish. On their final meeting, Masa asks Goro to find his sister for him and tell her that he’s doing alright. This message now well out of date, Goro decides to try finding Masa’s sister anyway if only to find out why she never came to see him even as he lay dying.
Things take a slight detour in the third of the Outlaw series this time titled “Heartless” (大幹部 無頼非情, Daikanbu Burai Hijo). Rather than picking up where we left Goro – collapsed on a high school volleyball court, it’s now 1956 and we’re with a guy called “Goro the Assassin” but it’s not exactly clear is this is a side story or perhaps an entirely different continuity for the story of the noble hearted gangster we’ve been following so far. The only constant is actor Tetsuya Watari who once again plays Goro Fujikawa but in an even more confusing touch the supporting characters are played by many of the actors who featured in the first two films but are actually playing entirely different people….
So, as it turns out the end of
By 1968 the fate of the gangster movie was somewhat in flux as the old ninkyo style was on its way out yet the jitsuroku approach, later to find its zenith in the