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)

Survival Family (サバイバルファミリー, Shinobu Yaguchi, 2017)

survival family posterModern life is full of conveniences, but perhaps they come at a price. Shinobu Yaguchi has made something of a career out of showing the various ways nice people can come together to overcome their problems, but as the problem in Survival Family (サバイバルファミリー) is post-apocalyptic dystopia, being nice might not be the best way to solve it. Nevertheless, the Suzukis can’t help trying as they deal with the cracks already present in their relationships whilst trying to figure out a way to survive in the new, post-electric world.

Receiving a package from grandpa fills the Suzukis with horror more than gratitude. Mum Mitsue (Eri Fukatsu) can’t bring herself to cut the head off a fish and the sight of the giant bug that crawls out of the lettuce is just too much to bear. Her teenage daughter, Yui (Wakana Aoi), is not very excited either, tapping her smartphone with her fake nails, while her son Kenji (Yuki Izumisawa) spends all his time alone in his room with headphones permanently attached. Mr. Suzuki, Yoshiyuki (Fumiyo Kohinata) – the family patriarch, is a typical salaryman, obsessed with work and often in bed early.

All that changes one day when Yoshiyuki’s alarm clock does not go off. There’s been a power outage – nothing works, not the TV, not the phone, not even the tower block’s elevator. Being the salaryman champ he is, Yoshiyuki tries to make it into to work in other ways but the power’s out across the city and there’s nothing to be done. Everyone is sure the power will come back on soon, but days pass with the consequences only increasing as supermarket shelves become bare and water frighteningly scarce. After his boss decides to take his chances in the mountains and a neighbour dies as a direct result of the ongoing power shortage, Yoshihyuki decides to take the family on the road to find Mitsue’s country bumpkin father in the hope that he will have a better idea of how to survive this brave new world.

Yaguchi is quick to remind us all of the ways electricity defines our lives, even if we’ve begun to forget them. Not only is it a question of mobile phones being out and lifts being out of order, but gas appliances are also electric ignition as are the pumps which drive the water system. So used to the constant stream of electricity, no one quite realises what its absence means hence Yoshiyuki’s big idea is to get a plane from Haneda airport. Ridiculous as it may seem, he’s not the only one to have underestimated the part electricity plays in flight and the aviation industry as the airport is swamped by people trying to escape the rapidly disintegrating city. Credit cards no longer work leading to long checkout lines as the old ladies with their abacuses make a startling return to checkouts while bemused shoppers attempt to use the ATM machine to get more cash.

Cash itself still has worth, at least for a time. Eventually the barter system takes over as food and water become top price commodities. A very flash looking man tries to trade genuine Rolex gold watch and later the keys to his Maserati for food but is roundly informed that none of his hard won prizes is worth anything in this new back to basics era. Thanks to Mitsue’s housewife skills of frugality and haggling, the family are able to get themselves a small stockplie of resources but find themselves tested when the less fortunate ask them for help.

The crisis brings out both the best and the worst in humanity. As the family make their escape from the city on a series of bicycles, they pass a succession of salesmen all upping the price of bottled water by 100% each time. Profiteering is rife as the unscrupulous procure ordinary foodstuffs to be sold for vast amounts of money. Yet the Suzukis rarely find themselves on the wrong side of trickery and even encounter a few kindly souls willing to help them on their journey such as a gang of cycle wear clad survival experts and a very forgiving farmer who takes the family in when they help themselves to one of his escaped pigs (a sequence which allows Yaguchi to go on another Swing Girls-style pig chase only without the slo-mo and classical music).

Forced to reconnect, the family become closer, gradually coming to know and accept each other whilst finding new and unknown talents. Living simply and harmoniously has its charms, ones that don’t necessarily need to disappear if the power ever comes back on. The only certainty is that you can’t survive alone, and who can you count on if you can’t count on family?


Screened as the opening night movie of the Udine Far East Film Festival 2017.

Original trailer (English subtitles)

Robinson on the Beach (砂の上のロビンソン, Junichi Suzuki, 1989)

Robinson on the Beach“Family Drama” is often said to be the mainstay of Japanese film. From Ozu to Koreeda, drama in the basic social unit has often been exploited to create a wider dialogue about society at large. However, In the wake of Yoshimitsu Morita’s condemnation of modern family values in The Family Game the nature of the conversation shifted. As Japan eased into its bubble era, concerns began to grow about what exactly the rise of consumerism meant for traditional values. Robinson on the Beach (砂の上のロビンソン, Suna no Ue no Robinson, AKA A Sandcastle Model Family Home) takes things one step further than The Family Game in that it repackages the entire idea of “the ideal family” as something that can itself be bought and sold and therefore manipulated as the perfect marketing tool.

At the beginning of the film, the Kidos are a fairly ordinary lower middle class family of five all living a modest apartment. They’re a little cramped – in fact so much so that mum and dad have to sneak into the wardrobe to get some alone time together just watching movies on a tiny TV set and sharing a set of earphones between them. The kids are always at each other’s throats but broadly they’re happy. However, when both husband Shouhei and wife Ryoko spot an advert for a new scheme which promises a “free” house to a “model family” they decide that this is their best chance at a new life. The deal does have a few drawbacks – they all have to play the part of a perfect family for a whole year and let the public into their lives to prove it.

Things were a little more innocent back in 1989. Reality TV hadn’t yet kicked in and the Kido’s don’t quite understand what it is they’re letting themselves in for when they agree to this too good to be true offer. The house they’ve been given is a veritable mansion – a huge, sprawling Western style home with a bedroom each for the children, a dedicated study for Shouhei and as many walk-in closets as anyone could wish for. However, the cars in the garage are only for show and even if the house is in the same general area as their old flat, Shouei still has to cram himself inside the sardine tin of the morning commuter train everyday just like before.

He does at least have the luxury of being allowed to leave the house, unlike Ryoko who becomes a bizarre “first lady” to this new show home empire expected to play a role somewhere between real estate agent and princess as she welcomes prospective buyers and allows them to poke and prod all over her nice new home spreading thinly veiled judgement wherever they go. Suddenly she has people going through her fridge and oggling her washing left hanging up to dry . The liaison lady from the company even has the gaul to criticise Ryoko’s nightwear as “frumpy” and orders her to buy something a little more glamorous which will match the “upmarket” appeal of the house.

After she gives in and does this she just has to listen as two visitors describe the new nightwear as “slutty” and wonder how a “respectable” wife could wear such a thing (it’s just a regular pink negligee nightdress, nothing unusual about it at all save for being a little more career woman than mumsy in appeal). In fact, the family’s new found circumstances only cause resentment in those around them and Ryoko in particular is plagued by nuisance callers who repeatedly accuse her of having prostituted herself to win the house.

In the economic reality of Tokyo at the time, there was just no feasible way a family like the Kidos would ever be able to afford to own their own house. They probably wouldn’t even be able to rent one or get anything bigger than the apartment they occupied at the beginning of the film. Shohei provokes the ire of his boss after moving into the show home because it’s already better than anything his boss could afford and he already owns a small home far out in the suburban commuter belt. Now everyone has it in for Shohei and he does get a kind of demotion as the company send him to demonstrate their “super slicer” kitchen gadget in a local department store. This is doubly worrying as Shohei is a very shy and nervous man who is not well suited to public speaking leaving the company’s excuse of making use of his new found celebrity as an ironic way of taking revenge on his jumping up the social order through unorthodox means.

All of these stresses gradually build up as even the children are subject to attacks from outside (and some of them very cruel and disturbing in nature). Before long this once happy family begins to buckle under the strain of pretending to be what they once really were. One particularly perverse episode sees them sitting down to a pre-scripted dinner while an audience of onlookers silently judge them as if they were engaged in some kind of performance art – which, of course, they are albeit almost unconsciously. Having gained everything they’d ever wanted, they discover that the costs far outweigh the benefits with Shohei hit hardest after he succumbs to a streak of selfish individualism that has dire consequences for everyone.

Eventually the value of the traditional family is reinforced as everyone starts to realise that the fancy house was never as important as the simple happiness they felt being crammed together in their tiny apartment. Though there is a hopeful resolution at the end, whether or not the damage can be repaired may be a matter for debate though the overriding message of caution about the corrupting influences of rampant consumerism including classism, petty jealousy and a growing tendency towards the voyeuristic is one which finds its way into many of the films from this period and is sadly still worth restating even today.


Not quite sure about the signifcance of the title with this one – think it refers to Swiss Family Robinson (rather than Robinson Crusoe) but it’s quite an awkward fit.

Scene from near the beginning of the film (with English subtitles):