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)

Actress (映画女優, Kon Ichikawa, 1987)

actressKon Ichikawa was born in 1915, just four years later than the subject of his 1989 film Actress (映画女優, Eiga Joyu) which uses the pre-directorial career of one of Japanese cinema’s most respected actresses, Kinuyo Tanaka, to explore the development of Japanese cinema itself. Tanaka was born in poverty in 1909 and worked as a jobbing film actress before being “discovered” by Hiroshi Shimizu and becoming one of Shochiku’s most bankable stars. The script is co-written by Kaneto Shindo who was fairly close to the action as an assistant under Kenji Mizoguchi at Shochiku in the ‘40s before being drafted into the war. A commemorative exercise marking the tenth anniversary of Tanaka’s death from a brain tumour in 1977, Ichikawa’s film never quite escapes from the biopic straightjacket and only gives a superficial picture of its star but seems content to revel in the nostalgia of a, by then, forgotten golden age.

The film begins with the young Tanaka awaiting a visit from her mentor, Hiroshi Shimizu (Toru Watanabe), whom her family are keen to thank for bringing them all to Tokyo away from their life of hardship. Although everyone is very happy for Tanaka’s success, there is shadow hanging over the party in the form of missing oldest brother Ryosuke who went on the run to avoid the draft and has not been heard of since.

Shimizu gives Tanaka (Sayuri Yoshinaga) her first roles at Shochiku where she becomes a contract player but is put out when another director, Heinosuke Gosho (Kiichi Nakai), wants to give her a leading role. Overruled by studio bosses, Shimizu becomes increasingly jealous of Tanaka’s career – a situation which is further complicated by the couple’s growing romantic entanglement which sees them living together in an unofficial marriage allowing Tanaka to continue acting. However, Shimizu continues to meddle in Tanaka’s professional life whilst also continuing his hard drinking, womanising playboy lifestyle. The couple eventually divorce but reunite from time to time on the film set.

Vowing never to marry again, the rest of Tanaka’s life is dedicated to acting and sees her working with some of the best directors of the age including Ozu (Shigemitsu Ogi) and later Mizoguchi (Bunta Sugawara). It is Tanaka’s professional and personal relationship with Mizoguchi which occupies the second half of the film. Judging by the first experience on the now lost Woman of Osaka in 1940, you wouldn’t think the two would ever wish to work together again though they eventually completed fifteen films together over the next fifteen years.

Mizoguchi’s process is completely different from any other Tanaka had worked with. Rather than meeting to rehearse and discuss the work, Mizoguchi abruptly sends her a lifetime’s supply of books about bunraku and changes the script that she has painstakingly committed to memory with on set rewrites communicated via a large blackboard he expects the actors to read from. Exasperated, Tanaka finally asks him for actual direction but he coldly states that she’s the actress and her acting is not part of his job description. Mizoguchi and Tanaka are very different people but each driven and ambitious so their frequent locking of horns produces a fiercely creative collaboration in which each was able to find worth even if it was frequently difficult.

The film ends around the time of Life of Oharu which would mark the final time the pair would work together. In terms of the film’s narrative, this unspoken development is foreshadowed by the idea that the two artists are heading in different directions but in the real world the reasons are a little less clear. Tanaka became the second woman to direct a feature film with Love Letters in 1953 which was even featured at Cannes, but for reasons unknown Mizoguchi attempted to block her access to the Director’s Guild of Japan, effectively ending both their friendship and any professional relationship. Ironically enough, Actress seems to imply that Tanaka’s desire to direct may have been inspired by Mizoguchi and his all powerful on set status prompting her to wonder how he does it, and, perhaps how she could do it too.

Ichikawa weaves the history of Japan through its cinema into the narrative to recount the changing tastes of the eras as naturalism came in and out of fashion and Japanese films began to experience international as well as domestic acclaim. Skipping huge portions of time to focus on the two directors – Shimizu and Mizoguchi, Ichikawa avoids mentioning Tanaka’s post-war visit to America which had a profound impact on her later career, not only in what she learned there but also in the extremely hostile reception she received on returning home. The main takeaway from his depiction of Tanaka is a woman ahead of her time, independent and headstrong, willing to work hard to achieve the things she wanted to achieve even if flying in the face of social convention though it makes no particular judgement on her character other than in her success as an actress.

Taking on the conceit of being a film about film, Ichikawa’s sets are theatrical, creating a deliberately artificial, half unreal world. This also extends into the scriptwriting which is extremely talky and more like a stage play than film, offering pointed, long stretches of monologuing which are already far away from the more naturalistic approach of early talking cinema. Characters have improbable, exposition filled conversations in which they each tell each other things they already know for the audience’s benefit – an effect which enhances the overall theatricality, but does draw attention to itself and eventually becomes wearing. Ichikawa’s picture of Tanaka is one of steely determination and of a woman ahead of her time, but even if Actress proves less than enlightening regarding its subject it does help to shed some light on both classic Japanese cinema and that of the late 1980s.


Original trailer (traditional Chinese subs only)