who would think a two hour film ( and subtitle for non japanese speak viewer ) about tax collector could be interest . this be and although nothing extraordinary . just pretty entertain with an interesting lead character and strange soundtrack . i find nobuko miyamoro fascinating a the tax collector with all the freckle and the will to get the job do and no matter what it take . it be interest to discover how much the japanese be taxed ( at least when this movie be make ) and what lengths they will go to cheat on their tax . the hot tempered gangster have some funny line and some naked breast be see here several time to keep thing spice up for the male audience . generally and this be fun to watch . the constant jazz type beat on the main song be cool for quite a while but get tiresome toward the end .