This film from director Juzo Itami, who also directed the excellent "The Funeral" is about Ryoko Itakura, a cute freckle faced bowl haircut style tax investigator. She tries innovative ways to separate people from their hidden earnings, which is, after all, her job. Nobuko Miyamoto, who plays Ryoko, is great, always looking like the only important thing is the job. When she gets promoted to Tax Inspector her job with her new colleagues is to investigate developer Hideko Gondo, played extremely well by Tsutomu Yamazaki, to find out how he is cheating on his taxes. Gondo is, of course, shrewd about hiding his money, so you're left to wonder whether they will succeed. This is essentially a comedy, with a little drama and a bit of erotica (not involving Ms. Miyamoto's character), and it does have some heart. It falls short of "The Funeral" in that the character development, aside from Ryoko and Gondo, is a little weaker. But, for its subject, it is never boring and it is entertaining. I'm sure these people in Japan are as zealous as they seem in this film. Enjoy, its well worth your time.