A Taxing Woman (マルサの女, Marusa no onna)[a] is a 1987 Japanese film written and directed by Juzo Itami.

[3] Itami took inspiration for the movie after entering a higher tax bracket following the success of his first film, The Funeral.

During a sophisticated series of raids against the hotel owner's interests, she accidentally comes across a hidden room containing vital incriminating evidence.

He cuts his finger and writes the name of the secret bank account in blood on a handkerchief of hers that he saved from the first time she investigated him.

"[5] Roger Ebert, however, gave the movie two out of four stars saying, "I found 'A Taxing Woman' a disappointment after the lean economy of 'Tampopo.