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)

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)

Dreams (夢, Akira Kurosawa, 1990)

dreamsDespite a long and hugely successful career which saw him feted as the man who’d put Japanese cinema on the international map, Akira Kurosawa’s fortunes took a tumble in the late ‘60s with an ill fated attempt to break into Hollywood. Tora! Tora! Tora! was to be a landmark film collaboration detailing the attack on Pearl Harbour from both the American and Japanese sides with Kurosawa directing the Japanese half, and an American director handling the English language content. However, the American director was not someone the prestigious caliber of David Lean as Kurosawa had hoped and his script was constantly picked apart and reduced.

When filming finally began, Kurosawa was fired and replaced with the younger and (then) less internationally regarded Kinji Fukasaku and Toshio Masuda. The film was an unmitigated failure which proved hugely embarrassing to Kurosawa, not least because it exposed improprieties within his own company. Other than the low budget Dodesukaden, Kurosawa continued to find it difficult to secure funding for the sort of films he wanted to make and in 1971 attempted suicide, thankfully unsuccessfully, but subsequently retreated into domestic life leaving a large question mark over his future career in cinema.

American directors who’d been inspired by his golden age work including George Lucas and Martin Scorsese were keen to coax Kurosawa back into the director’s chair, helping to fund and promote his two biggest ‘80s efforts – Ran, and Kagemusha, both large scale, epic jidaigeki more along the line of Seven Samurai than the arthouse leaning smaller scale of his contemporary pictures. The success of these two films and the assistance of Steven Spielberg, allowed him to move in a radically different direction for his next film. Dreams (夢, Yume) is an aberration in Kurosawa’s back catalogue, a collection of thematically linked vignettes featuring surreal, ethereal, noh theatre inspired imagery, it was unlike anything the director had attempted before and a far cry away from the often straightforward naturalism which marked his career up to this point.

Inspired by Kurosawa’s own dreams from childhood to the present day, Dreams is divided into eight different chapters beginning with a solemn wedding and ending in a joyous funeral. Each of the segments takes on a different tone and aesthetic, but lays bare many of the themes which had recurred throughout Kurosawa’s career – namely, man’s relationship with the natural world, and its constant need to tear itself apart all in the name of progress.

Casting his central protagonist simply as “I”, Kurosawa begins with an exact recreation of his childhood home and a little boy who disobeys his mother in leaving the house during a spell of sun streaked rain. Weather like this is perfect for a “kitsune” wedding, only fox spirits do not like their rituals to be witnessed by humans and punishment is extreme if caught, still, the boy has to know. His fate is echoed in the second story in which the still young I is lured to the spot where his family’s orchard once stood to be berated by the spirits of the now departed peach blossoms in the guise of the traditional dolls given to little girls at the Hina Matsuri festival. The spirits are upset with the boy, who starts crying, but not, as the spirits originally think because he’s mourning all of the peaches he’ll never eat but because he truly loved the this place and knows he’ll never see the glory of the full orchard in bloom ever again.

The spirits recognise his grief and contritely agree to put on a display of magic for him so that he may experience the beauty of peach trees in full blossom one last time. However, the illusion is soon over and the boy is left among the stumps where his beloved trees once stood. Later, the adult I finds himself in a monstrous nuclear apocalypse which has now become much harder to watch as the Ishiro Honda inspired horror of the situation has turned mount Fuji and the surrounding sky entirely red with no escape from the invisible radioactive poison. Quickly followed by I traipsing through a dark and arid land in which giant mutant dandelion provide the only sign of life aside from the remnants of post-apocalyptic humanity reduced to devouring itself in scenes worthy of Bruegel, these sequences paint the price of untapped progress as humans burn their world all the while claiming to improve it.

Humans are, in a sense, at war with nature as with themselves. The Tunnel sees an older I return from the war to encounter first an aggressive dog and then the ghosts of men he knew who didn’t make it home. Apologising that he survived and they didn’t, I contrives to send the blue faced ghosts back into the darkness of the tunnel while he himself is plagued by the barking, grenade bearing dog outside. The mountaineers of the blizzard sequence are engaged in a similar battle, albeit a more straightforwardly naturalistic one of human endurance pitted against the sheer force of the natural world. That is, until the natural becomes supernatural in the sudden appearance of the Snow Woman which the mountaineer manages to best in his resilience to the wind and cold.

The better qualities of humanity are to be found in the idyllic closing tale which takes place in a village lost to time. Here there is no electric, no violence, no crime. People live simply, and they die when they’re supposed to, leaving the world in celebration of a life well lived rather than in regret. People, says the old man, are too obsessed with convenience. All those scientists wasting their lives inventing things which only make people miserable as they tinker around trying to “improve” the unimprovable. As the young I says, he could buy himself as many peaches as he wanted, but where can you buy a full orchard in bloom?

Of course, Kurosawa doesn’t let himself off the hook either as the middle aged I finds himself sucked into a van Gogh painting, wandering through the great master’s works until meeting the man himself (played by Martin Scorsese making a rare cameo in another director’s film) who transforms his world through his unique perception but finds himself erased by it as his art consumes him to the point of madness. I wanders back through van Gogh’s landscapes, now broken down to their component parts before eventually extricating himself and arriving back in the gallery as a mere spectator. Even if the work destroyed its creator through its maddening imperfection it lives on, speaking for him and about him as well about a hundred other things for an eternity.

For all of the fear and despair, there is hope – in humanity’s capacity for endurance as in the Blizzard, in its compassion as in The Tunnel, and in its appreciation for the natural world as in The Peach Orchard alongside its need to re-envision its environment through the glorious imperfection of art. There is the hope that mankind may choose to live in The Village of the Water Mills rather than the hellish post apocalyptic world of fear and greed, however small and slim that hope maybe. Creating a living painting filled with hyperreal colour and a misty dreaminess, Kurosawa’s Dreams, like all dreams, speak not only of the past but of the future, not only of what has been but what may come. Equal parts despair and love, Kurosawa’s vision is bleak yet filled with hope and the intense belief in art as a redemptive, creative force countering humanity’s innate capacity for self destruction.


Original international trailer (irritating English language voiceover only)

Ran (乱, Akira Kurosawa, 1985)

ran posterAkira Kurosawa is arguably the most internationally well known Japanese director – after all, Seven Samurai is the one “foreign film” everyone who “doesn’t do subtitles” has seen. Though he’s often thought of as being quintessentially Japanese, his fellow countryman often regarded him as too Western in terms of his filming style. They may have a point when you consider that he made three different movies inspired by the works of Shakespeare (The Bad Sleep Well – Hamlet, Throne of Blood – Macbeth, and Ran – King Lear) though in each case it’s clear that “inspired” is very much the right word for these very liberal treatments.

In the case of Ran (乱) – a loose adaptation of King Lear, Kurosawa moves the story to feudal Japan and an ageing king who this time has three sons rather than three daughters. This leaves Hidetora (Tatsuya Nakadai) with a smaller problem than Lear’s though in his original idea of making his eldest son his heir with the other two inheriting smaller roles it’s clear things aren’t going to end well. Just as in the original play, the oldest two sons Taro and Jiro sing their father’s praises with cynical glee but the youngest and most sincere, Saburo, refuses to play this game as his respect for his father is genuine. Unfortunately, Saburo’s honesty sees him banished from his father’s kingdom and his share of responsibility given over to his treacherous brothers. Predictably, neither is satisfied with what they’ve been given and it’s not long before a familial conflict has sparked into a bloody civil war.

How sharper than a serpent’s tooth it is to have a thankless child….Hidetora is not quite as far gone as Lear in Shakespeare’s original text at the beginning of the film yet he is still unable to see that his oldest two sons have placed personal ambition ahead of filial piety. Hidetora was once a fearsome, if cruel, warrior, famous for burning enemy villages and creating peace only through destruction. He’s old now, and tired and so he proposes to hand over the running of the kingdom to his eldest son, yet – he wants to remain the de facto leader until the very end. Of course, that doesn’t sit well with Taro, or more to the point his ambitious wife Lady Kaede. Hidetora is thrown out of Taro’s castle and then also from Jiro’s before all out war erupts between the two leaving him totally isolated – a king without a kingdom.

Hidetora’s true madness begins when he realises not only how little regard his eldest two sons hold for him, but also that his failure to recognise the true nature of the situation has lead to the deaths of the people in his care that have remained loyal to him to the very end. As the enemy begin to engulf the castle, concubines begin helping each other to commit suicide in order to avoid ravishment while others try to escape but are cut down by arrow fire. This is all his own fault – his ruthless cruelty has been filtered down to his two oldest sons who, as he did, will stop at nothing in the pursuit of power. What is a king if not the father of a nation, and as a father he has failed. Neither Taro or Jiro are worthy of the offices afforded to them and lack both basic humanity and the princely power one needs to become the unifying force of a people.

Only too late does Hidetora see the wisdom in Saburo’s words and finally understand that he has alienated the only one of his children that truly loved him. From this point on his madness increases and Nakaidai’s performance becomes increasingly mannered and theatrical as if Hidetora himself is acting in another play which only he can see. Wandering and lonely, the once great king is reduced to the estate of a beggar led only by his fool and sheltered by the ruins of a castle which he himself burned down.

However, as great as Nakadai is (and he always is), he’s very nearly upstaged by the young Mieko Harada as one of the all time great screen villainesses with the Lady Macbeth a-like Lady Kaede. Filled with a vengeful fury, Kaede is unafraid to use every weapon at her disposal to achieve her goal. No sooner is she brought the news of her first plan’s failure in the death of her husband than she’s embarking on a plot to seduce his brother which includes getting him to execute his wife. Vile as Kaede’s actions often are, her desire for revenge is an understandable one when you consider that Hidetora was responsible for the deaths of her family leaving her to become a trophy bride for the son of the man that killed them. Viewed from another angle, it would be easy to sympathise with Kaede’s desire to rid the world of these cruel and tyrannical lords were it not for her insistence on the death of Lady Sue – a woman in exactly the same position as herself whose death would not actually advance her cause very much at all.

Kurosawa films all of this from a distance. We, the audience, almost become the gods he speaks of – the ones who weep for us, watching silent and helpless, unable to save us from ourselves. We see the world for what it is – chaos, horses and men and blood. The battles aren’t glorious, they are frenetic, frightening and ultimately pointless. Though for all that there is a beauty to it too and the sheer scale of the production with its colour coded princes and immense armies is one the like of which we will never see again.

Ran presents us with a prognosis which is even more pessimistic than that of Lear. At the end of Shakespeare’s play, as profoundly tragic as it is, there is at least the glimmer of hope. There is a new, rightful king and the idea that something has been restored. Here there is no such resolution, we are the blind man casting a stick around the edge of a precipice, entirely alone and unable to see the gaping chasm which extends before us into which we may plunge headlong driven only by the chaos in our own hearts. In the end, Kurosawa’s message is not so different from Shakespeare’s – all the weight of this sad time we must obey, speak what we feel, not what we ought to say. Fathers and sons must strive to understand each other, and themselves, lest we fall into the eternal chaos which leads us to build our very own hell here on Earth.


Ran is currently playing in UK cinemas in a brand new 4K restoration courtesy of StudioCanal!