This is a charming film about a tax collector in Tokyo pitted against a gangster. They fall in love. Directed and written by Juzo Itami, "A Taxing Woman" stars his wife, Nobuko Miyamoto, as the tax collector and Tsutomu Yamazaki as the tax-evading criminal.<br /><br />It's a fascinating glimpse into Japanese culture in 1987, when the picture was made. Yamazaki plays the owner of a chain of love hotels, and he hides his income. Miymato plays a recently-promoted tax auditor, and she is given the job of ferreting out his hidden income so that the proper tax is collected. The cat and mouse game begins.<br /><br />The opposing actors have a real chemistry between them, and their blossoming love comes as no surprise. Since the plot involves love hotels, we get some nudity, and because the cops and crooks are involved, there's a chase scene, too. Miyamoto is shown as a tired woman with bags under her eyes, but she's an attractive and worthy opponent to our tax cheat. That the crook is a complex man capable of - and worthy of - love takes the movie out of the ordinary comedy genre.<br /><br />If you like this comedy, there's an even lighter farce with the two lead actors you might enjoy: "Tampopo," which preceded "A Taxing Woman." "Tampopo" involves setting up the perfect raman restaurant, with chefs closely guarding their noodle recipes and other such nonsense. An amusing movie with food eroticism.<br /><br />"A Taxing Woman" was so popular, they did a sequel, but I liked the original so much I didn't see the sequel.