this film will probably take many of the viewer by surprise . apparently the tax system and the art of cheat on your tax in japan be something most westerner might be surprise to see . sure and most culture have some people who try to avoid tax this be pretty much a give . but the length to which they go in japan and the length the tax investigator go to catch them be truly amazing and make this film so unusual . the tax cheat in the film and mr. gondo and be a complex and unusual man . in some way and he a slimy man with little to like own a string of love motel ( i. e. and hotel where prostitute go with their client or couple commit adultery ) and mistreat his mistress pretty badly . but and oddly and through the course of the film and the viewer and the tax lady come to like him or at least recognize he isn not all bad . this be important because otherwise and the film would have be far less interesting . also and the many and many and many bizarre way of hide cash and bank account be truly bizarre with hidden room and account information hidden practically everywhere . the lady tax investigator and ryoko itakura and be amaze as well sort of like a superhero with amazing deductive power . she be both tenacious and brilliant but also obsess to the point where she doesn not appear to have much purpose in life but her job . again and this make for a fascinating woman and a later you saw bit and piece of her life that lead you to believe she be a real person with real like and dislike and even a liking for gondo . all in all and this be one of the more unusual film i have see with a plot that be so unusual and a style that make it a standout film .