Ace tax investigator Ryoko Itakura (Nobuko Miyamoto) sets her sights on the mysterious and philandering Hideki Gondo (Tsutomu Yamazaki), a suspected millionaire who owns a thriving chain of seedy hourly hotels. For years, Gondo has succeeded at hiding the true extent of his assets from the Japanese authorities. As the government investigation progresses, Itakura and Gondo find themselves locked in a battle of wits — one further complicated by their growing affections for each other.

Certainly the most exuberantly entertaining film ever made about the intricacies of the Japanese tax system, this delightful comedy stars Nobuko Miyamoto as a fiercely dedicated tax collector who goes to elaborate lengths to nab a tax-evading hood (Tsutomu Yamazaki) operating a string of adult motels. Director Juzo Itami stages the ensuing battle of wills with breathless verve (and a dash of sex) while cleverly critiquing capitalist greed. The film’s success inspired both a video game and an equally inventive sequel.