Who would think a two-hour film (and subtitled for non-Japanese speaking viewers) about tax collectors could be interesting? This was, although nothing extraordinary.....just pretty entertaining with an interesting lead character and strange soundtrack.<br /><br />I found Nobuko Miyamoro fascinating as the tax collector with all the freckles and the will to get the job done, no matter what it takes. It was interesting to discover how much the Japanese were taxed (at least when this movie was made) and what lengths they will go to cheat on their taxes!<br /><br />The hot-tempered gangster had some funny lines, some naked breasts were seen here several times to keep things spiced up for the male audience. Generally, this was fun to watch. The constant jazz-type beat on the main song was cool for quite a while but got tiresome toward the end.