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)

Flag in the Mist (霧の旗, Yoji Yamada, 1965)

flag in the mist poster 2In theory, we’re all equal under the law, but the business of justice is anything but egalitarian. Yoji Yamada is generally known for his tearjerking melodramas or genial comedies but Flag in the Mist (霧の旗, Kiri no Hata) is a rare step away from his most representative genres, drawing inspiration from America film noir and adding a touch of typically Japanese cynical humour. Based on a novel by Japanese mystery master Seicho Matsumoto, Flag in the Mist is a tale of hopeless, mutually destructive revenge which sees a murderer walk free while the honest but selfish pay dearly for daring to ignore the poor in need of help. A powerful message in the increasing economic prosperity of 1965, but one that leaves no clear path for the successful revenger.

Kiriko (Chieko Baisho), a twenty year old typist from Kyushu, has taken an arduous train journey into Tokyo to get a meeting with a top lawyer she hopes will defend her older brother and only living relative from a trumped up murder charge. The clerk attempts to dissuade her – Mr. Otsuka (Osamu Takizawa) charges a hefty sum for his services and, in any case, his docket is too full to be travelling back and forth to Kyushu never mind the additional travel and accommodation costs. Kiriko is disappointed but undeterred – she thinks she can manage the expenses, but asks for a discount on the fee. The clerk finds this amusing and does at least ask Otsuka who finally agrees to see Kiriko seeing as she’s come all this way. She makes an impression on him but ultimately he tells her he’s just too busy and she’s better off looking for a lawyer closer to home.

Kiriko leaves disappointed but refuses to give up, missing her original train to try again by telephone but Otsuka has already gone out “to see clients” and so she finally has to accept her mission to save her brother may have stalled. While Kiriko was using the public phone, she was overheard by a reporter, Abe (Yosuke Kondo), who wants to write something on the case but his Tokyo based bosses aren’t so keen on a local interest story from halfway across the country.

A year later, Kiriko’s brother Masao (Shigeru Tsuyuguchi) has been convicted and sentenced to death. After his second appeal fails, Masao dies of illness in prison before the sentence could be carried out. Kiriko writes a bitter letter to Otsuka blaming him for her brother’s death which forces Otsuka to reconsider his decision not to take the case. He comes to the conclusion that the case was unwinable and therefore his decision not to take it made no difference but then, he spots something that no one else seems to have noticed.

A tenacious and strong willed young woman – you’d have to be to jump on a long distance train from a tiny village all the way to the big city on your own in 1965, Kiriko is determined to save her brother but finds herself facing an uphill battle against a society deliberately structured to ignore her voice and those of everyone like her. Kiriko is an orphan and so her older bother is also a kind of father figure as well as the only living relative she has left. Masao had been a primary school teacher, which is to say a respected member of society, but found himself involved with a loanshark who was later murdered after he lost some cash collected from students to pay for a school trip and borrowed money he couldn’t pay back from a ruthless old woman. Masao has made a mistake he’s going to pay for dearly – disgraced and humiliated, it was easy work to frame him for a violent crime and force him into a confession through the usual police methods. Kiriko won’t stand for it, but she’s powerless to help him.

Otsuka is, in a sense, entitled to charge what he wants for his services. He’s clearly a talented lawyer, very much in demand, and so why “should” he trek all the way out to Kyushu for a case that doesn’t interest him when he has enough clients already. He does, at least, bother to listen to Kiriko’s pitch before letting her down gently, but just when it seems he might be about to change his mind he tells his clerk to cancel all his appointments and winds up on the golf course with his girlfriend. So much for being too busy to save an innocent man’s life.

Kiriko’s “whole life has been desecrated by one incident” as she cuttingly writes later in a letter which forms a crucial part of her plot of revenge against the man who refused to save her brother’s life (half talking about something else). Forced out of her hometown where she’s the murderer’s sister, she finds work as hostess going by the club name of Rie in a Tokyo bar which has a Kyushu theme. This brings her back into contact with the reporter, Abe, and that isn’t the last of the coincidences as Kiriko finds herself swept up by circumstances which allow her to turn an unfortunate series of events into a cunning plan to ruin Otsuka by neatly echoing the precise circumstances of her brother’s case. Now it’s Otsuka forced to plead with her night after night, begging on his knees that she agree to testify and turn over key evidence that proves his client is innocent all while Kiriko adamantly sticks to her story.

Yamada conjures a tense and gloomy film noir world, following Kiriko down foggy passageways as she tries to navigate the city from the shadows, chasing the spectre of the unjust but losing herself in the process. Masao dies because he was too poor to hire a good lawyer to save him from the police who were supposed to be protecting him, but decided it was easier to stitch up someone without influence than find the real killer. His sister destroys herself to get revenge not just on lawyers more interested in fame and success than in serving justice but on an entire society which believes her existence is insufficiently important to merit full consideration. Otsuka is not a bad man, he is not corrupt or incompetent, he is merely selfish in all the ways his society encourages him to be. Originally letting himself off the hook with the excuse that his decision made no difference, he’s genuinely horrified when he realises he’s noticed a crucial clue which could have exonerated Masao even if it’s an equally selfish guilt he feels more than a recognition that he’s failed his duty to justice by letting an innocent man die while a guilty one lives to kill again. No one wins in this case, everyone emerges ruined and broken by the increasing inequalities and selfish individualism of the post-war world. Justice is blind, so they say, but perhaps she needs to open her eyes.


Original trailer (no subtitles)