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)

Yokohama BJ Blues (ヨコハマBJブルース, Eiichi Kudo, 1981)

Yokohama bj bluesYusaku Matsuda may have been the coolest action star of the ‘70s but by the end of the decade he was getting bored with his tough guy persona and looked to diversify his range a little further than his recent vehicles had allowed him. Matsuda had already embarked on a singing career some years before but in Eiichi Kudo’s Yokohama BJ Blues (ヨコハマBJブルース), he was finally allowed to display some of his musical talents on screen as a blues singer and ex-cop who makes ends meet through his work as a detective for hire.

After his set at a rundown jazz bar, BJ’s first job is tracking down a missing son. When he finds the guy, Akira, he seems to have become the employee (and possible sex slave?) of a gay gangster. Akira says he’s fine with his new life and wants his mother to leave him alone so BJ gets the hell out of there to give her the message but the unpleasantness of the situation lingers with him a little.

Shortly after, BJ receives a telephone call from an old police buddy, Ryo, who needs his help. Ryo got in too deep with the same gang BJ just came up against and is thinking of quitting the force in a bid to make the “Family” lose interest in him. However, Ryo is gunned down in broad daylight leaving his partner, Beniya, convinced that BJ is somehow responsible. BJ now doubly has it in for Family and starts working on his own behalf to try and find some answers and possibly a little vengeance too.

You see, back when Ryo and BJ were partners, they both liked the same girl, Tamiko, who eventually married Ryo. Beniya thinks BJ killed his friend to steal his wife and is much more interested in giving BJ a good kicking rather than investigating this very strange gang set up which seems to have some kind of drug smuggling gig going with the triads in Hong Kong.

BJ forms an odd sort of friendship with Akira in the hopes of tracking down the four gay, leather clad punk henchmen of Ali who probably gunned down his friend. However, the conspiracy only deepens and BJ finds himself suspecting even his closest of friends.

With its jazz soundtrack and melancholy tone, Yokohama BJ Blues is channelling hard boiled in a big way though does so in a distinctly modern fashion. BJ sings the blues whilst walking around this strange noir world which seems to endlessly disappoint him. Unfortunately for him, BJ is quite a good detective and quickly gets himself in way over his head only to end up finding out a few things it might be better not to know.

One of the film’s most notable components is its use of homoerotic themes with its gangs of gay gangsters, rent boys and punks. Indeed, though the wife of his former partner is floated as a possible motive, the love interest angle is never fully explored and all of BJ’s significant interactions in the film are with other men. Firstly his relationship with his former police partner Ryo which kick starts the entire adventure and then his strange almost date-like experience with Akira about half way through. BJ remains otherwise alone, a solo voice seeking justice for his fallen friends.

Of course, the film’s selling point is Matsuda’s singing so he’s allowed to play his own chorus in a sense by narrating the events from the stage in the form of the blues. Not quite “The Singing Detective”, but almost – BJ tries to bring some kind of order to his world by turning it into a song. In addition to adding to the noir tone, the bluesy soundtrack even allows for a New Orleans-esque musical funeral which oddly fits right in with the film’s weird, macabre atmosphere.

A surreal, noir inspired crime drama with musical elements, Yokohama BJ Blues is quite a hard film to categorise. Unusual for its homosexual milieu and overt homoerotic plotting the film occupies something of a unique place given its obvious marketing potential and star’s profile coupled with its decidedly murky noir tone. Difficult, yet interesting, Yokohama BJ Blues ultimately succeeds both as an intriguing crime drama and as a star vehicle for its versatile leading man.


This is a really, deeply, strange film.

Unsubtitled trailer:

I actually quite like Matsuda’s foray into the world of jazz, the title song from Yokohama BJ Blues which is heard in the trailer is called Brother’s Song and is included on Matsuda’s 1981 album Hardest Day. Here he is on a talk show singing Yokohama Honky Tonk Blues:

The Yakuza Papers Vol. 1: Battles Without Honour and Humanity (仁義なき戦い, Kinji Fukasaku, 1973)

Snapshot-2015-12-07 at 11_06_36 PM-930280086When it comes to the history of the yakuza movie, there are few titles as important or as influential both in Japan and the wider world than Kinji Fukasaku’s Battles Without Honour and Humanity (仁義なき戦い, Jingi Naki Tatakai). The first in what would become a series of similarly themed movies later known as The Yakuza Papers, Battles without Honour is a radical rebooting of the Japanese gangster movie. The English title is, infact, a literal translation of the Japanese which accounts for the slightly unnatural “and” rather than “or” where the “honour and humanity” are collected in a single Japanese word, “jingi”. Jingi is the ancient moral code by which old-style yakuza had abided and up to now the big studio gangster pictures had all depicted their yakuza as being honourable criminals. However, in Fukasaku’s reimagining of the gangster world this adherence to any kind of conventional morality was yet another casualty of Japan’s wartime defeat.

The story begins with a black and white image of a mushroom cloud with the film’s bright red title card and now famous theme playing over the top. This is Hiroshima in 1946. Things are pretty desperate, the black market is rife and there are US troops everywhere. Shozo Hirono (Bunta Sugawara) has just returned from the war (in fact he’s still in his uniform). He gets himself into trouble when he intervenes as an American soldier attempts to rape a Japanese woman in broad daylight in the middle of a crowded marketplace. He manages to cause enough of a commotion for the woman to escape but the Japanese cops just tell him not to mess with the GIs. Things don’t get much better as one of Hirono’s friends is assaulted by a yakuza. They get some rival yakuza to help them get revenge and in the commotion Hirono accidentally kills someone and is sent to prison for 12 years. In prison he meets another yakuza who wants to escape by pretending to commit harakiri and promises to get his yakuza buddies to bail Hirono out if he helps. From this point on Hirono has become embroiled in the new and dangerous world of the Hiroshima criminal underground.

Battles Without Honour and Humanity has a famously complicated plot entered around the various power shifts and machinations between different groups of yakuza immediately after the end of World War II. The film begins in 1946 and ends in 1956 though many of its cast of tough guys don’t last anywhere near as long. The picture Fukasaku paints of Japan immediately after the war is a bleak one. Even if some of these guys are happy to have survived and finally reached home, they’ve seen and done terrible things. Not only that, they’ve been defeated and now they’re surrounded by foreign troops everywhere who can pretty much do what they want when they want. They just don’t have a lot of options – if they don’t have connections to help them find work when there’s not enough to go around then it isn’t surprising if they eventually fall into to crime. Also, having spent time in the military, the yakuza brotherhood provides a similar kind of camaraderie and surrogate family that you might also find in an army corps.

It all gets ugly quite fast. Largely the yakuza are making their money profiting from the political instability, resenting the US occupation yet reaching deals with them to support their efforts in the Korean war and then selling new and untested drugs at home (with less than brilliant results). Betrayals, executions, assassinations in previously safe places like a bath house or the barbers – these are a long way from the supposedly honourable gangsters of old. One minute Hirono is offering to cut off his finger as a traditional sign of atonement (though no one knows exactly what you’re supposed to do in this situation and it all ends up seeming a little silly) and taking the rap for everyone else’s mistakes, but his friend faked harakiri to get out of jail and everyone is double crossing everyone else whichever way you look.

The whole thing is filmed in an almost documentary style with captions identifying the various characters and giving the exact time of their demise (if necessary) as well as a voice over giving background information about the historical period. The film is inspired by real life yakuza memoirs and there are parts which feel quite like a bunch of old guys sitting in a drinking establishment and recounting some of their exploits.

This new postwar world of heartless gangsters is a tough one and almost devoid of the old honour-bound nobility, however somehow Fukasaku has managed to make it all look very cool at the same time as being totally unappealing. You wouldn’t want to live this way and you definitely don’t want to get involved with any of these guys but somehow their self determined way of life becomes something to be admired. That said, there’s a sadness too – that even in the criminal underworld there used to be something noble that’s been obliterated by the intense trauma of the war. You can rebuild, you can move on from the destruction left by the war’s wake but there’s no going back to those days of “honour and humanity” – if they ever existed, they’re gone forever now.


Battles without Honour and Humanity is available in blu-ray in the UK as part of Arrow Video’s Battles Without Honour and Humanity: The Complete Collection box set.