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)

After School (アフタースクール, Kenji Uchida, 2008)

after school posterKenji Uchida is well known for intricately constructed farces but he takes intrigue to new heights in After School (アフタースクール), allowing a mid-way twist to completely reverse everything you thought you knew. Yet at heart Uchida’s film is as uncynical as it’s possible to be even when our heroes find themselves embroiled in a large-scale conspiracy of corporate corruption, organised crime, and police machinations. What begins with a confession spirals outwards into a complicated web of deception and counter-deception proving it really is all connected, even if not quite in the way you first thought.

A salaryman, Kimura (Masato Sakai), enters a reverie staring at the pregnant woman (Takako Tokiwa) sitting opposite him over breakfast, flashing back to a breezy middle school day when she (presumably) nervously handed him a letter.  Kimura leaves for work and borrows the fancy Porche belonging to his high school teacher middle school friend, Jinno (Yo Oizumi), to go to a work meeting in Yokohama. While he’s away the woman goes into labour leaving Jinno to take care of everything but alarm bells start ringing when no one can reach Kimura the following morning. Meanwhile, Kimura has been seen with a mysterious woman at a hotel which seems to have right royally spooked his bosses who have hired a shady private detective, Kitazawa (Kuranosuke Sasaki), to track Kimura down. Kitazawa thinks his best bet is to start at Kimura’s old middle school – which is where he runs into Jinno who agrees to help look for his friend.

As might be assumed, all is not quite as it seems. Shady PI Kitazawa is in deep with the yakuza to whom he apparently has massive gambling debts. At a low ebb, he decides to ask his male assistant to run away with him to Sapporo (which he agrees to do) but this case just might be his salvation, especially once he works out that both ends are connected and he could technically double his pay out with a little strategic blackmail. Kitazawa is as cynical as they come. He thinks nothing of invading Kimura’s life and is fully prepared to make use of Jinno’s seeming innocence, claiming that naivety and pureheartedness make him sick. Later he attempts a pathetic act of petty revenge against Jinno for no real reason that could have ruined his entire life but instead ends up another cog in the grand wheel of Uchida’s finely crafted farce.

Kitazawa’s cynicism is eventually what leads to his downfall. His detective brain so wired for motives and gains is unable to process the idea that some actions are merely altruistic and offer no further reward than the pleasure of helping a friend. Jinno, at first a goofy school teacher with an improbably expensive car, soon becomes the film’s MVP and the only still point in a constantly turning world. Taken to task by Kitazawa for his continuing goodness, Jinno offers a perfectly schoolmasterly reply to the effect that there’s a snotty kid like him in every class, sneering away too cool for school and decrying everything as boring when really the problem isn’t school, it’s Kitazawa.

What eventually looked like a sordid affair turns into a beautiful romance as the truth is gradually revealed. The title refers not just to the setting of the initial flashback, but also to the entirety of adult life. Jinno’s innocence and goodness are belittled by Kitazawa who accuses him of being stuck in middle school with a childishly naive way of seeing the world. This is in a sense true, Jinno has never lost his childlike sense of justice and fair play, willing to go great lengths to help his friends even if it puts him in danger and forces him into some sticky situations which are not his natural milieu, but Jinno’s faith and loyalty are the qualities which eventually see him through and make possible the poignant, hopeful ending despite all that has gone before. Corrupt politicians preaching “family values” whilst associating themselves with dodgy corporations who are taking back handers from the yakuza, hidden policemen, shady PIs – there’s certainly a lot of darkness here but if anything is going to beat it, it’s sincerity and goodness rather than guile and cunning.


Screened as part of the Japan Foundation Touring Film Programme 2018.

Screening again:

  • Queen’s Film Theatre – 18 February 2018
  • Filmhouse – 6 March 2018
  • Showroom Cinema – 18 March 2018

Original trailer (no subtitles)