A Taxing Woman (マルサの女, Juzo Itami, 1987)

A Taxing Woman posterIn bubble era Japan where the champagne flows and the neon lights sparkle all night long, even the yakuza are incorporating. Having skewered complicated social mores in The Funeral and then poked fun at his nation’s obsession with food in Tampopo, Juzo Itami turns his attention to the twin concerns of money and collective responsibility in the taxation themed procedural A Taxing Woman (マルサの女, Marusa no Onna). Once again starring the director’s wife Nobuko Miyamoto, A Taxing Woman is an accidental chronicle of its age as Japanese society nears the end of a period of intense social change in which acquisition has divorced mergers, and individualism has replaced the post-war spirit of mutual cooperation.

Ryoko Itakura (Nobuko Miyamoto), a single mother and assistant in the tax office, has a keen eye for scammers. She demonstrates this on a stakeout with a younger female colleague in which she keeps a shrewd eye on the till at her local cafe and comes to the conclusion that they’ve been running a system where they don’t declare all of their cheques. Running her eyes over the accounts of a mom and pop grocery store, she notices some irregularities in the figures and figures out the elderly couple feed themselves from the supplies for the shop but don’t “pay” themselves for their own upkeep. That might seem “perfectly reasonable” to most people, but it’s technically a small form of “embezzlement” and Ryoko doesn’t like figures which don’t add up. Seeing as the couple probably didn’t realise what they were doing was “wrong” she lets them off, this time, as long as they go by the book in the future. A more complicated investigation of a pachinko parlour finds a more concrete form of misappropriation, but Ryoko is fooled by the owner’s sudden collapse into inconsolable grief after being caught out and leaves him in the capable hands of his confused accountant.

Nevertheless, Ryoko may have met her match in sleezy corporate yakuza Hideki Gondo (Tsutomu Yamazaki). Dressing in a series of sharp suits, Gondo walks with a pronounced limp that hints at a more violent past but as his rival from the Nakagawa gang points out, violence is a relic of a bygone era – these days gangsters go to jail for “tax evasion” as means of furthering their “business opportunities” and facilitating ongoing political corruption. Gondo’s business empire is wide ranging but mainly centres on hotels, which is how he arouses Ryoko’s interest. She looks at the numbers, does a few quick calculations, and realises either the business isn’t viable or the correct figures aren’t being reported. Ryoko doesn’t like it when the books don’t balance and so she sets her sights on the seedy Gondo, but quickly discovers she has quite a lot in common with her quarry.

Itami was apparently inspired to make A Taxing Woman after the success of Tampopo shoved him into a higher tax bracket. Given Japanese taxes (at the time) were extremely high, getting around them had become something of a national obsession even if, in contrast to the preceding 30 years or so, there was plenty of money around to begin with. More than the unexpected tendency towards civil disobedience the times seemed to cultivate, Itami homes in on the increasingly absurd desire for senseless acquisition the bubble era was engendering. Thus Gondo who owns a large family home well stocked with symbols of his rising social status, also occupies a bachelor pad where he keeps a mistress which reflects the gaudy excess of the age right down to its random stuffed hyena. Nevertheless when one of the tax clerks asks for some advice as to how to have it all, Gondo replies that that’s easy – to save money, you simply avoid spending it. Gondo lets his glass run over and delights in licking the edges. It’s all about delayed gratification, apparently, and having a secret room full of gold bars to gaze at in order to relieve some of that anxiety for the future.

Gondo, like many of his ilk, has “diversified” – yakuza are no longer thuggish gangsters but incorporated organisations operating “legitimate” businesses through “illegitimate” means. Thus we first find him using a nurse who allows herself to be molested by an elderly, terminally ill client whose identity they will steal to found a company they can quickly dissolve when he dies to shift their assets around and avoid the tax man. Later he pulls another real estate scam by pressing a desperate family but his real focus is the love hotels, whose slightly embarrassing existence ensures that not many come poking around. Ryoko, however, is unlikely to let such a large scam slide and delights as much in closing loopholes as Gondo does in finding them. Noticing a kindred spirit, Gondo quite openly asks his new tax inspector “friend” what she’d think if he married his mistress, gave her all his money, and divorced her – divorce proceeds are after all tax free. Sounds great, she tells him, as long as you trust your wife not to skip town with all the doe.

Ryoko, a modern woman of the bubble era, single and career driven, is a slightly odd figure with her officious approach to her job and unforgiving rigour. Unlike her colleague who dresses in the glamorous and gaudy fashions of the times, Ryoko wears dowdy suits and her mentor boss is always reminding her about her “bed hair”, meanwhile she stays late at the office and offers instructions to her five year old son over the phone as to how to microwave his dinner. Though there is another woman working with her at the tax office, when she’s finally promoted to full tax inspector status she finds herself in a room full of guys who apparently hardly ever go home. On her first job she’s only really brought along because she’s a woman and they want to threaten a mob boss’ mistress with a strip search to find a missing key for a safety deposit box. The mistress, however, tries to throw them off the sent by publicly stripping off and encouraging them to check her “cavity” if they’re so keen to find this key, only for Ryoko to find it under the sink while all the guys are busy being shocked. Ryoko’s methods are occasionally as underhanded as Gondo’s and, like his schemes, built on gaming the system but she’s certainly a force to be reckoned with for those considering defrauding the Japanese government.

Gondo’s schemes excel because they aren’t entirely illegal, only clever ways of manipulating the system, but they’re also a symptom of a large conspiracy which encompasses improprieties right up the chain as banks, corporations, and politicians are all part of the same dark economy managed by a corporatising yakuza. Gondo takes frequent calls from a local representative who often “helps him out”. Later the same representative tries to put pressure on the tax office to back off, but Ryoko’s boss points out that he doesn’t need to because the press are already on the story so he should probably get started on his damage control rather than bothering public servants. Gondo and Ryoko, perhaps as bad as each other, lock horns in a battle wills but discover a strange degree of respect arising between them in having discovered a worthy adversary. There’s something undeniably absurd in Ryoko’s firm determination to catch out struggling businesses and the confused elderly with the same tenacity as taking on a yakuza fronted conspiracy, and there’s something undeniably amusing in Gondo’s attempts to beat the man by playing him at his own game, but the overall winner is Itami who once again succeeds in skewering his nation’s often contradictory social codes with gentle humour and a dispassionate, forgiving eye.


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

Original trailer (no subtitles)

Main Theme (メイン・テーマ, Yoshimitsu Morita, 1984)

main themeDespite being one of the most prolific directors of the ‘80s and ‘90s, the work of Yoshimitsu Morita has not often travelled extensively overseas. Though frequently appearing at high profile international film festivals, few of Morita’s films have been released outside of Japan and largely he’s still best remembered for his hugely influential (and oft re-visited) 1983 black comedy, The Family Game. In part, this has to be down to Morita’s own zigzagging career which saw him mixing arthouse aesthetics with more populist projects. Main Theme is definitely in the latter category and is one of the many commercial teen idol vehicles he tackled in the 1980s.

A tale of two intersecting love stories, Main Theme begins with nursery nurse Shibuki getting close to the father of one of her pupils, Omaezaki, who will shortly be transferred to Osaka. Omaezaki also has a long running thing with a cabaret jazz singer, Kayoko, which seems to be a messy situation to begin with. Shibuki then ends up running into magician with a pick-up truck Ken who drives her to Osaka where she’s set to meet up with Omaezaki to become some kind of nanny living with him and his wife. En route, the pair pick up Kayako little knowing of her relationship with Omaezaki. Eventually, everyone ends up in Okinawa where Ken lives and Shibuki has an older sister each hoping to sort out their romantic difficulties under the blue island skies.

Main Theme stars popular idol of the time Hiroko Yakushimaru (star of Sailor Suit and Machine Gun) and is, unsurprisingly, centred around her chart topping song of the same name. A neat, new Japanese arrangement of the classic jazz standard Sway, the song fits neatly into the movie’s soundtrack which also features a number of other jazz hits such as The Man I Love and most notably Bei Mir Bistu Shein (or Shoen, or Shön depending on which version you’re looking at) courtesy of our cabaret singer (and her rivals) but being an ‘80s movie there’s still a bit of pop synth in there too though our central couple do seem to have oddly sophisticated tastes.

Though it is, as it’s intended to be, a teen romantic comedy, Morita tries (not entirely successfully) to put a little more substance into the background by also showing us the unhappy romance of middle-aged jazz singer Kayoko and the non-committal Omaezaki. It seems the pair have had an entailment probably stemming back years, perhaps even before Omaezaki’s marriage. Mrs. Omaezaki is a fairly ditzy and neurotic woman who loves shopping and seems to be more interested in the appearance of things than the reality. The status of the marriage itself is difficult to discern and it’s not quite clear if Omaezaki’s problem is a lack of will to leave his wife or that he’s already “left” and is trying to find a way to support her. In any case, introducing Shibuki, a 19yr old with an obvious crush on him, to the household is not one of his better ideas.

Needless to say, Ken also ends up forming an attraction to the older, melancholy musician who doesn’t seem to know what it is she wants (or knows but chooses to run away from it) leaving us in an odd kind of love square with the couples really each wanting their age appropriate partners but getting distracted by foolish dalliances with age and youth respectively. It does feel as if Morita could have made more of this dramatically interesting idea as Kayoko in particular is drawn in by Ken’s youthful innocence, but this isn’t what the film is for so it remains an intriguing yet perverse addition to the film’s otherwise straightforward narrative.

The “perversity” or strangeness of the film doesn’t end there as Morita has also added a number of quirky, absurd touches to offset the flatness of the teenage love drama. Perhaps because he’s a magician we get these odd flashes of Ken where he’s suddenly got crazy eyebrows (just for one 15 second shot) or crazy hair and there’s another charming scene where he’s pulling artificial flowers out of his suit only to have the magic bouquet suddenly droop as his heart starts to break. In another intriguing trope there’s also a strange illustrated map which lead’s Shibuki to her sister’s house by outlining common scenes from the area and when she gets there the gates are covered in light up ornamental tropical fruits. Add to this that the backing behind Kayoko’s final cabaret reads “Bates Motel Live” and there’s definitely a very strange mind behind the production design on this run of the mill, idol pop pushing rom-com.

Undoubtedly of its time, there is probably a reason Main Theme has not proved a big overseas hit though it seems to have been massively popular at the time and is fondly remembered for nostalgic reasons even if not particularly well regarded today. This is perhaps how the film is best approached – as a monument of its times and as a prime example of the 80s idol dramas studios such as Kadokawa put out to push their inoffensive pop music. However, Morita does add his own quirky touches to the film which does provide its fair share of youthful fun even if it isn’t always successful.


Unsubtitled trailer:

And a more recent version of Hiroko Yakushimaru singing the title song: