A Taxing Woman (1987)

In Juzo Itami‘s A Taxing Woman (Marusa no Onna, 1987), a relentless tax inspector named Ryoko (Nobuko Miyamoto) pulls out all the stops to make a notorious tax cheat named Hideki Gondo (Tsutomu Yamazaki) pay the piper. When she starts to investigate his incredibly lucrative love hotel business, the ever-shifty Gondo finds creative and hilarious ways to evade her methods of prying. After a series of stake-outs, searches, and even a full-fledged raid, these two adversaries on opposite sides of the law actually seem to be experiencing a spark of attraction, but neither side is willing to lose in this game of cat and mouse. Kevin Ouellette, Nippon Cinema