A Taxing Woman’s Return (マルサの女2, Juzo Itami, 1988)

Taxing Woman 2 posterA Taxing Woman introduced us to Ryoko Itakura (Nobuko Miyamoto) – an oddball detective working as an insurance inspector who met her Irene Adler in a tax dodging corporate gangster with a limp. A year later she’s back, still the only woman working with the tax inspectorate and apparently still a dogged pursuer of those who would seek to defraud the Japanese government of its rightful earnings. Ryoko may have been a stickler for the rules who applied the same dog with a bone approach to a mom and pop store chowing down on its own supplies as to a dodgy yakuza led conspiracy, but she also believed in justice – something which stands her in good stead when she rubs up against a dodgy cult which, again, is a yakuza front but adds insult to injury by deliberately manipulating the vulnerable.

The action opens with some kids poking at the dead body of a “landshark” floating in a pond before flashing to a meeting of officials sucking crab meat from the shell and wondering what they’re going to do about this land they need cleared now their heavy is out of the picture. The corrupt politician from the first film, Urushibara (Takeya Nakamura), is apparently still involved in semi-legal land deals but palms the assignment off on a colleague. The big wigs need to empty a dated housing complex on some valuable land so they can build a vanity skyscraper – office space apparently being scarce in mid bubble Tokyo.

To do this they enlist the services of dodgy cult leader Onizawa (Rentaro Mikuni) and his troop of yakuza goons. Most of the tenants have already signed but they have three key holdouts – a diner owner clinging on to the family legacy, a stubborn paparazzo, and an intellectual professor who heads up the housing association. Unlike the yakuza of Taxing Woman, these guys have not reformed – they are the new/old style of lawless thugs who are perfectly prepared to threaten women and children to get their own way. Making it impossible for the tenants to stay through intimidation and noise torture, they stoop to blackmail to seal the deal.

Despite arriving only a year after A Taxing Woman, Taxing Woman’s Return (マルサの女2, Marusa no Onna 2) takes place in a much darker, though more obviously comedic, world. Whereas the earlier film adopted a noticeably ambivalent attitude to the tax inspectors and the enterprising gangsters, the villains of A Taxing Woman’s Return are so heinous and morally bankrupt as to be entirely indefensible even if the inspectorate takes a turn for the bumbling to compensate. The “cult” is, of course, merely a convenient money laundering front and tax dodge for the yakuza – religious organisations are exempt from taxation in the vast majority of cases which may be why the local tax office records hundreds of registered “religious bodies” in its jurisdiction alone. That doesn’t mean it doesn’t have its loyal followers, often vulnerable people looking for spiritual fulfilment but being bled dry by the money hungry cultists while the leader’s wife swans around in sables costing more than the average annual salary. A desperate devotee in need of a loan puts his own teenage daughter up as collateral only to see her raped by Onizawa, eventually becoming pregnant by him at only 16 years of age and thereafter becoming his devoted concubine in a bizarre instance of Stockholm Syndrome.

Yet for all the background darkness of weird cultists and nasty yakuza backed up by corrupt and venial politicians, Itami ups the cartoonish sense of the absurd with our hero Ryoko clambering over rooftops to listen in to the bad guys while her boss throws himself down flights of stairs and has to battle piercing sirens to get into the villains’ secret vault. It is however a dark humour as the opening makes plain with its troupe of little children staring at the strange shape floating in the water – a motif later repeated when a yakuza is gunned down in the street only for another group of children to pour over him as he expires, a single tear rolling down his cheek. The original spongy white body gives way to the businessmen sucking spongy white crab out its shell while insensitively discussing the late land shark, and the yakuza are unafraid to deploy a maggot infested severed hand (thankfully a fake picked up from a friend who makes horror movies) to convince the tenants they mean business.

At the end of A Taxing Woman, the gangster and the inspector reached something of a truce but one which came down, broadly, on the side of right. This time things aren’t quite so simple. The conspiracy is bigger and deeper, stretching all the way into the Diet and about more than just office space in still developing Tokyo. Onizawa, regarding himself as public servant, tries to say he did it all for his country, that if someone didn’t get their hands dirty Tokyo would be eclipsed by Hong Kong or Seoul. A post-war justification for a bubble era problem, but one that takes us straight back to the first film in Onizawa’s second proposition that only through money does he truly feel “immortal”. He may be a liar and a cheat, but he’s only a symptom of rapidly spreading infection, one which Ryoko and her team are powerless to cure, trapped on the wrong side of the fence while the bad guys build monuments to economic hubris, indulging in vanity in an era of bad faith which is about to be brought to a rather abrupt close.


Currently available to stream in the US/UK via FilmStruck.

Original trailer (no subtitles)

Blue Christmas (ブルークリスマス , Kihachi Okamoto, 1978)

blue-christmasThe Christmas movie has fallen out of fashion of late as genial seasonally themed romantic comedies have given way to sci-fi or fantasy blockbusters. Perhaps surprisingly seeing as Christmas in Japan is more akin to Valentine’s Day, the phenomenon has never really taken hold meaning there are a shortage of date worthy movies designed for the festive season. If you were hoping Blue Christmas (ブルークリスマス) might plug this gap with some romantic melodrama, be prepared to find your heart breaking in an entirely different way because this Kichachi Okamoto adaptation of a So Kuramoto novel is a bleak ‘70s conspiracy thriller guaranteed to kill that festive spirit stone dead.

A Japanese scientist disgraces himself and his country at an international conference by affirming his belief in aliens only to mysteriously “disappear” on the way back to his hotel. Intrepid reporter Minami (Tatsuya Nakadai) gets onto the case after meeting with a friend to cover the upcoming release of the next big hit – Blue Christmas by The Humanoids. His friend has been having an affair with the network’s big star but something strange happened recently – she cut her finger and her blood was blue. Apparently, hers is not an isolated case and some are linking the appearance of these “Blue Bloods” to the recent spate of UFO sightings. Though there is nothing to suggest there is anything particularly dangerous about the blue blood phenomenon, international tensions are rising and “solutions” are being sought.

A second strand emerges in the person of government agent, Oki (Hiroshi Katsuno), who has fallen in love with the assistant at his local barbers, Saeko (Keiko Takeshita). Responsible for carrying out assassinations and other nefarious deeds for the bad guys, Oki’s loyalty is shaken when a fellow officer and later the woman he loves are also discovered to be carriers of the dreaded blue blood.

Okamoto lays the parallels on a little thick at times with stock footage of the rise of Nazism and its desire to rid the world of “bad blood”. Sadly, times have not changed all that much and the Blue Bloods incite nothing but fear within political circles, some believing they’re sleeper agents for an alien invasion or somehow intended to overthrow the global world order. Before long special measures have been enforced requiring all citizens to submit to mandatory blood testing. The general population is kept in the dark regarding the extent of the “threat” as well as what “procedures” are in place to counter it, but anti Blue Blood sentiment is on the rise even if the students are on hand to launch the counter protest in protection of their blue blooded brethren, unfairly demonised by the state.

The “procedures” involve mass deportations to concentration camps in Siberia in which those with blue blood are interrogated, tortured, experimented on and finally lobotomised. This is an international operation with people from all over the world delivered by their own governments in full cognisance of the treatment they will be receiving and all with no concrete evidence of any kind of threat posed by the simple colouring of their blood (not that “genuine threat” would ever be enough to excuse such vile and inhuman treatment). In the end, the facts do not matter. The government has a big plan in motion for the holiday season in which they will stage and defeat a coup laid at the feet of the Blue Blood “resistance”, ending public opposition to their anti-Blue Blood agenda once and for all.

Aside from the peaceful protest against the mandatory blood testing and subsequent discrimination, the main opposition to the anti-Blue Blood rhetoric comes from the ironically titled The Humanoids with the ever present Blue Christmas theme song, and the best efforts of Minami as he attempts to track down the missing scientist and uncover the conspiracy. This takes him around the world – firstly to America where he employs the somewhat inefficient technique of simply asking random people in the street if they’ve seen him. Laughed out of government buildings after trying to make serious enquires, Minami’s last hope lies in a dodgy part of town where no one would even try to look, but he does at least get some answers. Unfortunately, the information he receives is inconvenient to everyone, gets him fired from the investigation, and eventually earns him a transfer to Paris.

In keeping with many a ‘70s political thriller, Blue Christmas is bleaker than bleak, displaying little of Okamoto’s trademark wit in its sorry tale of irrational fear manipulated by the unscrupulous. In the end, blue blood mingles with red in the Christmas snow as the bad guys win and the world looks set to continue on a course of hate and violence with a large fleet of UFOs apparently also on the way bearing uncertain intentions. Legend has it Okamoto was reluctant to take on Blue Christmas with its excessive dialogue and multiple locations. He had a point, the heavy exposition and less successful foreign excursions overshadow the major themes but even so Blue Christmas has, unfortunately, become topical once again. Imperfect and cynical if gleefully ironic in its frequent juxtapositions of Jingle Bells and genocide, Blue Christmas’ time has come as its central message is no less needed than it was in 1978 – those bleak political conspiracy thrillers you like are about to come back in style.


Original trailer (No subtitles)