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)

Hanzo the Razor: Sword of Justice (御用牙, Kenji Misumi, 1972)

Hanzo sword of Justice posterJapanese cinema was in a state of flux in the early ‘70s. Audiences were dwindling. Daiei, a once popular studio known for polished, lavish productions folded while Nikkatsu took the proactive measure to rebrand itself as a purveyor of soft core pornography. Toho did not go so far, but in its first foray into a new kind of jidaigeki, exploitation was the name of the game. Hanzo the Razor: Sword of Justice (御用牙, Goyokiba) was released in 1972 – the same year as the beginning of another seminal series, Lone Wolf and Cub, which was produced by Hanzo’s star, former Zatoichi actor Shintaro Katsu, who also happens to the be brother of the franchise’s lead Tomisaburo Wakayama. Like Lone Wolf and Cub, Hanzo the Razor is based on a manga by Kazuo Koike whose work later provided inspiration for the Lady Snowblood films, and is directed by Lone Wolf and Cub’s Kenji Misumi. It is then of a certain pedigree but its intentions are different. More obviously comedic in its exaggerated, unpleasant sexualised “humour”, Hanzo the Razor is also a tale of the systemic corruption of the feudal order but one which casts its “hero” as a noble rapist.

Honest and steadfast police officer Hanzo (Shintaro Katsu) usually skips the annual swearing in ceremony but this year he’s decided to make an appearance. He appears to have done so to make a personal stand by refusing to sign the policeman’s oath because he knows everyone else is breaking it. Officers may not be doing something so obvious as accepting cash for preferential treatment, but they gladly accept free drinks, gifts from lords, and entertainment in the local geisha houses. Hanzo’s actions, honest as they are, do not go down well with his fellow officers and if he can’t figure something out on time, Hanzo faces the possibility that his career in law enforcement may come to an abrupt end when contracts are up for renewal at the end of the year.

Whatever else Hanzo is, he doesn’t like bullies or those who abuse their authority and the trust placed in them by those they are supposed to be protecting. More than just saving his own skin, Hanzo is determined to unmask the hypocrisy and corruption of his boss, Onishi (Ko Nishimura), who he discovers shares a mistress with a notorious killer still on the run. Chasing this early thread, Hanzo walks straight into a chain of corruption which leads all the way to the top.

At his best, Hanzo is a steadfast champion of the people who remain oppressed by the corrupt and venal samurai order. Far from the a by the books operative, Hanzo is prepared to do what’s best over what’s right as in his decision to help a pair of siblings who are faced with a terrible dilemma trying to care for a terminally ill father. He’s also extremely well prepared, having installed a host of booby traps and hidden weapons caches throughout his home to deal with any conceivable threat. Dedicated in the extreme, Hanzo has also spent long hours testing his torture techniques on himself to find out the exact point of maximum efficiency for each of them.

Here’s where things get a little more unusual. As Hanzo climbs down from a bout of torture, a huge erection is visible inside his loincloth, prompting him to reveal that it’s pain which really turns him on. Later we see Hanzo doing some maintenance on his “tool” which involves placing it on a wooden board bearing a huge penis shaped indent, and hitting it repeatedly with a hammer before ramming it back and forth into a bag of uncooked rice. Each to their own, but Hanzo derives no pleasure from these acts – they are simply to make sure his “special interrogation method” runs at maximum efficiency. Which is to say, Hanzo’s preferred technique for getting women to talk amounts to rape but as each of them fall victim to his oversize member they cry out in pleasure, willing to spill the beans just to get Hanzo to finish what he started. Playing into the fallacy that all women long to be raped, Hanzo’s inappropriate misuse of his own authority is played for laughs – after all, the women eventually enjoy themselves so it’s no harm done, right? Troubling, but par for the course in the world of Hanzo.

This essential contradiction in Hanzo’s character – the last honourable man who nevertheless abuses his authority in the course his duty (though he apparently takes no personal pleasure in the act), is reduced to a roguish foible as he goes about the otherwise serious business of taking down corrupt authority and ensuring the law protects the people it’s supposed to protect. Odd as it is, Hanzo’s world is an strangely sexualised one in which sexually liberated women wield surprising amounts of power. Hanzo is assured one of his targets has “no lesbian tendencies” as other older court ladies are said to, while a gaggle of camp young men gossip about the size of Hanzo’s world beating penis. In an odd move, Misumi even includes a penis eye view of Hanzo’s techniques, superimposed over the face of a woman writhing in pleasure. Surreal and broadly humorous if offensive, Hanzo the Razor: Sword of Justice is very much of its time though strangely lighthearted in its obviously bizarre worldview.


Original trailer (English subtitles)