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)

Love and Other Cults (獣道, Eiji Uchida, 2017)

love and other cultsEiji Uchida’s career has been marked by the stories of self defined outsiders trying to decide if they want to move towards or further away from the centre, but in his latest film Love and Other Cults ( 獣道, Kemonomichi), he seems content to let them linger on the margins. The title, neatly suggesting that perhaps love itself is little more than a ritualised set of devotional acts, sets us up for a strange odyssey through teenage identity shifting but where it sends us is a little more obscure as a still young man revisits his youthful romance only to find it as wandering and ill-defined as many a first love story and like many such tales, one ultimately belonging to someone else.

Our lovelorn hero and narrator, Ryota (Kenta Suga), observes the heroine from afar as he tells us her story, which is also his story in a sense. Ai (Sairi Itoh), a neglected child, drifts aimlessly in an uncaring world forever seeking a place to belong but finding no safe space to drop anchor. Ai’s mother, as drifting and aimless as her daughter, attempts to find salvation through religion but her quest for self-fulfilment drags her from one spiritual fad to the next all the while pulling little Ai along with her. The pair finally end up in a cult commune where Ai is a favourite of the leader – a Westerner called Lavi (Matthew Chozick) who preaches free love but only for himself.

Eventually, the cult is raided by the police, Lavi flees, and Ai is “rescued” but the next stage in her odyssey is no less disruptive than the last as she finds herself adrift in the mainstream world. Dropped into a regular high school, Ai tries to play the regular high school girl but can’t shake the cult member inside her. Semi-adopted by an ordinary family, her life gains some normalcy but it is short-lived and before long Ai finds herself in another sort of commune altogether before ending up in teenage prostitution followed by the porn industry.

If girls like Ai end up in AV, boys like Ryota end up in gangs. So it is that Ryota gets mixed up with two equally lost wannabe gangsters in Kenta (Antony) – an outsider by virtue of non-Japanese heritage, and the blond-headed Yuji (Kaito Yoshimura) who’s watched too many movies. Kenta is the de facto head of a little band of petty delinquent kids but he’s getting bored with gangster stuff and yearns for something more real while Yuji trails around after the lollipop sucking local chieftain (Denden). Ryota looks on casually without striking out in either direction, pining for Ai but either unwilling or unable to install himself as a permanent part of her reality.

As Ryota puts it, they’re all just looking for a place to belong. They don’t care where or what that place is, but what they long for is a sense of belonging born of owning their own identities. What may be a typical teenage problem of figuring oneself out takes on a larger dimension given the general instability of the world these youngsters find themselves in. Another in the long line of recent films losing faith with the family, Love and Other Cults finds no room for a familial solution to social woes. Ai has been so definitively let down that her very idea of family is so hopelessly warped as to permanently remove the possibility from her future.

Neglected in favour of her mother’s ongoing and inconclusive search for meaning, Ai’s major attachment is to unclear spirituality but even this becomes horribly misused thanks to her involvement with a shady cult. Having become the favourite of cult leader Lavi, Ai is used to trading herself for affection and security and so when she finds herself semi-adopted by the kindly family of a friend she attempts to use these same familial mechanisms to secure her position only to end up ruining the whole thing. Re-encountering Lavi (now an AV producer) again as an adult, Ai is still unable to see the way that she has been used and misused, quickly resuming her childhood role but without the spiritual pretence.

Ryota and Ai meander aimlessly outside of each other’s orbit, neither finding the place they feel they ought to be. Tellingly, the only real story which obeys narrative rules is that of depressed thug, Kenta, who finds an unlikely soul mate in a chance encounter with a photography loving deep-sea diver, Reika (Hanae Kan). Kenta and Reika are kindred spirits whose place to belong presents itself randomly and without warning yet is found all the same. There is no cult in this love, only mutual salvation. Ai and Ryota, however, are each trapped in their respective quests for fulfilment, disconnected, visible to each other only in brief, fragmented episodes and set to drift eternally yet always in search of a place to call home.


Love and Other Cults was screened as part of the 19th Udine Far East Film Festival.

Original trailer (English subtitles)