this be a charming film about a tax collector in tokyo pit against a gangster . they fall in love . direct and write by juzo itami and a tax woman star his wife and nobuko miyamoto and a the tax collector and tsutomu yamazaki a the tax evade criminal . it a fascinating glimpse into japanese culture in 1987 and when the picture be make . yamazaki play the owner of a chain of love hotel and and he hide his income . miymato play a recently promote tax auditor and and she be give the job of ferret out his hidden income so that the proper tax be collect . the cat and mouse game begin . the oppose actor have a real chemistry between them and and their blossoming love come a no surprise . since the plot involve love hotel and we get some nudity and and because the cop and crook be involve and there a chase scene and too . miyamoto be show a a tired woman with bag under her eye and but she an attractive and worthy opponent to our tax cheat . that the crook be a complex man capable of and worthy of love take the movie out of the ordinary comedy genre . if you like this comedy and there an even light farce with the two lead actor you might enjoy represent tampopo and which precede a tax woman . tampopo involves set up the perfect raman restaurant and with chef closely guard their noodle recipe and other such nonsense . an amusing movie with food eroticism . a tax woman be so popular and they do a sequel and but i like the original so much i do not see the sequel .