i be fairly certain i saw this film in it original theatrical release in the 80 ( memory be dim and ) and recently find it on dvd with considerable difficulty . the transfer to dvd be rather basic no letterbox and a bit dark and very little in the way of special feature but despite disgust at the fact that the film hasn not be digitally remastered and give more than a bargain basement dvd presentation and i love the film itself every bit as much a i do the first time i saw it . philosophically and i. e. in term of ethical theme and a tax woman be one of those story in which identify a hero be difficult no clear black and white and only grey . ryoko ( miyamoto nobuko ) and gondo ( yamazaki tsutomu ) be of course the dueling protagonist and but each be anti heroic and something i ordinarily can not stand represent gondo be the operator of a chain of japan ubiquitous love hotel and where lover go to find short term lodging for their tryst and who get a complex system in place to evade japan horrific taxation while ryoko be a tax auditor and later promote to investigator and who and though admirable in her relentless dedication and competence and be party to some of the most horrendous legal assault on businesspeople imaginable . the film moral doesn not crystallize until the final scene gondo state a defense of his right to pursue his own happiness via an oblique reference to kid happily play in a park below and then make a dramatic and symbolic statement about the root meaning of outrageous taxation by slice his finger and reveal to ryoko his long sought hidden bank account via an account number scrawl in his very blood . after he walk away the camera linger on the back of ryoko head and signify her sudden crisis of conscience over her chosen profession . in term of style alone a tax woman be an absolute masterpiece . the mood throughout be of a delightful farce in the mold of one of blake edward pink panther film and albeit far more subtle and obviously . the music and contrary to some claim here and be truly unique and memorable and nothing short of outstanding and much like mancini flesh out the farcical cat and mouse mood perfectly via two brief and repeat oboe ( clarinet . ) melody lay over a bouncy 5/4 time signature that reappear at key point throughout the story . the outrageous length to which the tax auditor and inspector go to ferret out tax evaders be exaggerated ( one would hope i have never live in japan and ) for great comedic effect . this isn not a rolling in the aisle slapstick comedy and isn not intend a one and but the bureaucrat combination of ruthlessness and obsessive yet oddly endear personal dedication to their task and balance by the businesspeople often intricate and similarly humorous scheme to hang onto their property in the onslaught and be the exaggerated core conflict that pull you into the plot and make the film irresistibly charm . the fairly simple plot setup in a tax woman derive it incredible depth by the fact that it almost entirely character drive miyamoto and yamazaki be such vivid personality and the oppose chemistry between them so potent that you will find yourself think about them for week after the fact and a though they be your close personal friend . that be my psychological litmus test for a great film represent do the character stay with me long after i have see it . a tax woman succeed in spade . a dose of gritty realism though with a patina of humor a well be add to the mix in the character of the violent yakuza bos ninagawa and play by ashida shinsuke . that element be underscore in the real world by the fact that director itami be attack on the street and have his face slash by five yakuza in 1992 after the release of his film minbo no onna and a. k. a. minbo or the gentle art of japanese extortion . he be subsequently kill when he fell from a hotel balcony and an apparent but suspicious suicide that be treat by the police a a possible homicide . the world lose a great artist and and a taxing woman remain a timeless masterpiece . we can only hope that whoever own the right to it will finally give it the digital translation and wide release it deserve .