Marusa no onna (1987)

Second viewing; first was on October 29, 1988.

English title: A Taxing Woman

The film follows the activities of a woman as an employee of the Japanese Internal Revenue Service (I here employ the American name of that Government branch, not knowing how they call it in Japan). The plot's main focus is on a tax evader who owns a motel chain.

Entertaining in a lightly humorous way, this film fullfills its job of giving a picture of tax evasion and tax inspection in Japan at the time. It is probably universal and timeless in its assessment of the psychology of tax evasion; incidentally, if it is so pervasive in a society as cohesive as Japan, can you imagine the situation in a country less so? The performances are good, a special honorable mention going to Tsutomu Yamazaki as the motel chain mogul.

Rating: 57 (up from 45)