A Taxing Woman is a 1987Japanesecomedy film (マルサの女 Marusa no onna) written and directed by Juzo Itami. It won numerous awards, including six major Japanese Academy awards.
The title character of the film, played by Nobuko Miyamoto, is a government tax investigator who employs various techniques to catch tax evaders.
The director reportedly was inspired to make the film after he entered a much higher tax bracket after his success with the The Funeral.
A woman, who has not crossed 65 years of age and has income by way of Salaries or Business or profession or from any investments, is eligible for a special tax rebate from the gross income tax payable by her upto Rs.5000/- under the provisions of section 88C.
A woman may be a director or a senior officer or a junior employee in any proprietorship or partnership or company or any other organization or with central Government or state Government or a local authority.
However if the woman has professional qualifications or has been paid according to the market rates based on her technical qualifications and the remuneration has direct relationship to the technical / professional knowledge and experience, the income earned by her would be taxed in her hands only.
ATW carries on the tradition established in his first two films, that is, to take a mundane subject and spin a narrative around it in an unconventional manner.
Taxes in Japan are high, with some marginal tax rates approaching 80%, and as a result, there is a lot of tax evasion.
A woman hides a safety deposit key in her bra, and when the overzealous JRS agents demand to stripsearch her, she removes all her clothing and lies on a bed, crying out "Women have another hiding place.
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