I love all Jyuzo Itami's films and especially this one. The movie gives you the feeling of being able to glimpse behind the wall of many closed worlds, from the multi-millionaire's exclusive world, to the back rooms of pachinko parlors and yakuza offices, love hotels and mistresses' apartments, to the inner workings of the banks and tax department. Very funny with a strong, suspenseful pace, interesting settings, lovable characters, and heart warming moments. Great jazz soundtrack. For me, the combination of the humor + Japanese settings + tax evasion detective story + colorful characters + great soundtrack was just irresistible.