this film from director juzo itami and who also direct the excellent the funeral be about ryoko itakura and a cute freckle face bowl haircut style tax investigator . she try innovative way to separate people from their hidden earnings and which be and after all and her job . nobuko miyamoto and who play ryoko and be great and always look like the only important thing be the job . when she get promote to tax inspector her job with her new colleague be to investigate developer hideko gondo and play extremely well by tsutomu yamazaki and to find out how he be cheat on his tax . gondo be and of course and shrewd about hide his money and so youre left to wonder whether they will succeed . this be essentially a comedy and with a little drama and a bit of erotica ( not involve ms. miyamoto character ) and and it do have some heart . it fall short of the funeral in that the character development and aside from ryoko and gondo and be a little weaker . but and for it subject and it be never boring and it be entertain . i be sure these people in japan be as zealous a they seem in this film . enjoy and it well worth your time .