This is not a pinnacle in Itami's career. The movie has an interesting premise but seems to think character development can be entirely replaced with gratuitous nudity. The humor is weak, and Miyamoto's performance is weak compared to Tampopo. Yamazaki is very good as the sleazeball tax evader though. A Taxing Woman is light entertainment at best, and not even particularly good at that. Disappointing coming from Itami.