Directed by Juzo Itami • 1987 • Japan
Starring Nobuko Miyamoto, Tsutomu Yamazaki, Masahiko Tsugawa
Certainly the most exuberantly entertaining film ever made about the intricacies of the Japanese tax system, this delightful comedy stars Nobuko Miyamoto as a fiercely dedicated tax collector who goes to elaborate lengths to nab a tax-evading hood (Tsutomu Yamazaki) operating a string of adult motels. Director Juzo Itami stages the ensuing battle of wills with breathless verve (and a dash of sex) while cleverly critiquing capitalist greed. The film’s success inspired both a video game and an equally inventive sequel.