Original subtitles

A tax officer shall take all steps necessary for prosecution

when he discovers that an offense has been committed.

National Tax Offenses Act, Article 12, Clause 2

WINTER

Here's his seal.

And the registration.

He didn't fuss?

No.

He's like a baby in my hands.

How is he?

The doctor said 6 months.

But the cancer has spread.

This is for you. He'll be getting 30,000 a month.

Call me when he dies.

Set up a dummy company with the old man as president.

What do we call it?

It doesn't matter. What's the old man's name?

Hakamada.

Call it Hakamada Real Estate.

He'll be dead by next year?

For sure.

SUMMER

This cost 400 million?

It should be worth 700 now.

What if the mortgage is sold before we bid?

Don't worry. See that 2nd- floor apartment?

People there have loan sharks after them.

OK then, lady? The boss will pay your debts.

Here's the debt contract...

Their promise to vacate...

Consent to transfer chattel...

And a power of attorney.

You're really going to pay our debts?

We sure will. Don't worry.

Here's 2 million in cash. You can leave tonight.

"THE NINAGAWA FAMILY"

No one will buy this place now.

Spend some time here to scare the tenants out.

Yeah.

I'll handle the bank and others.

But Kikuchi holds the second mortgage.

He's got enemies. I can scare him off.

Mr. Kikuchi!

Mr. Gondo! Got a good deal for me?

The Kudo Family from Osaka is sending some hitmen.

They'll be in two groups, facing to get you.

When?

Tomorrow.

Got it. Awful, huh? Thanks for the tip.

Take care.

I owe you a favor.

Those apartments you wanted in Minatomachi.

They're yours. I'll sign over the mortgage.

Good. Now sell it for 750 million.

Put it in the old man's account.

Hakamada Real Estate, that's right.

I'll be goddamned! I made too much money again.

Paid 400 million, spent 180 on improvements and sold it for 750.

How much did I make?

170 million.

Right.

Not bad. The problem is hiding it all.

Gondo here. Dietman Urushibara! Calling in person.

This is an honor...

What, sir? Dainikko shares? I should buy some?

Thank you so much. Your tips are always good.

Those Yamanaka shares you suggested went up fast.

I'll send you a little something in the usual way.

This is for Urushibara, the Diet member.

His man will be there.

OK.

So, you're off to prison now.

You're a proper gangster. Violence is obsolete.

Now we go to jail for tax evasion.

Today we are businessmen...

Donating to politicians and helping save taxes.

Don't worry at all about your family. Just do your time.

How many years?

Three at most. Nothing to it.

Can you do me a favor?

What?

Pretend you loaned me 50 million.

Made to much again? Look out. The taxmen are getting shrewder.

Taxmen? To hell with them. Catch me if you can!

A TAXING WOMAN

59, 60. It's getting crowded.

See the cash register?

Nothing is rung up.

I see.

Those two.

They look like part-timers.

Bet there's no tax withheld.

See that bill there?

Yes.

How many digits?

Three.

Ours has four.

Right...

Why do they use both types?

They probably throw out the 3-digit ones to hide sales?

Right. You're getting better. I'll leave this to you.

With all the food you carry, you don't shop, do you?

Just for rice, vegetables and fish.

How much from inventory, 100,000?

Not so much. About 80,000 yen.

80,000

Why?

Do you count that 80,000 yen as sales?

Of course not.

We eat our own things. Why should it be sales?

Isn't your shop incorporated?

Yes.

Then the food doesn't belong to you personally, does it?

Theoretically not. But...

If it's not yours, you should pay for it, right?

Am I right?

Since you're a new corporation, I'll call it an error.

I'll make it receivable.

You mean I bought my own things on credit?

Exactly.

OK, OK. I'll pay the bill to make you happy.

Now, regarding your company's taxes...

It failed to declare 80,000 yen a month in income.

You incorporated last May, so 8 months times 80,000 yen...

Please revise your declared income and file a new return.

You mean pay more tax?

Exactly.

You act so polite but you're just a bloodsucker.

Calm down.

Why should you pick on poor people like us?

You cow!

Go catch real criminals! There's millions of them.

I'll be glad to. Tell me their names and addresses.

Isn't that your job?

My seals and passbooks.

Can you get them?

Why?

I need them for a while.

Here's the hotel statements from yesterday.

Put them in the garbage tomorrow.

Mr. Gondo.

What?

There's someone else.

What are you babbling about?

You have a new lover!

What kind of woman?

Kumi from the nightclub?

It's Kumi!

Relax. Why should you care who else I sleep with anyway?

It's not that. You're giving her the seals and passbooks.

You're dumping me. You are, aren't you?

No, I'm not.

What's her number? I'll talk to her.

Wait a minute.

All right, I'll call.

Kumi? It's me.

I'm held up here.

Yeah. We're arguing about it. How did you know?

Wait, you two just talk it over and...

I'll kill you.

Get out!

I'm through with you.

Get out now.

You can't do this to me.

I'm sick of you. I'll give you a week.

Now pack up and get the hell out.

Please wait, darling, please.

Darling, wait. I apologize.

Congratulations!

Good morning.

Good morning. How did it go?

They had two routes for cash.

Are you checking the pinball parlor today?

Yes. The Taiko.

Fix your cowlick.

Did you mark the bills?

Yes.

An old trick, but still good.

Yes.

I'll be at your office at ten on Tuesday.

See you then.

Now just where exactly are you located? Is that near the...

Hey, Ms. Itakura.

Come here.

What is it?

Just come along.

Why did you do that?

Are you feeling all right?

Yes.

You should know better than to ask their location like that.

But...

No buts.

They'll think we can't figure out anything at all.

We must always act like we know everything.

Your books say you always pay cash.

Yeah. I always pay cash.

Wouldn't checks be more convenient?

I hate banks.

I went bankrupt once.

I was loyal to my bank then.

"TSUKASA CREDIT UNION" I was loyal to my bank then.

"TSUKASA CREDIT UNION"

And what did they do?

When business slowed, they cut me off cold.

All right.

Let me ask again. This bank in your books...

Is it your sole bank?

Yes. I already told you.

Are you sure?

I'm pretty sure.

You're sure.

Excuse me.

And what is this?

Silly lies won't work.

Oh, that...um...yes, I do have a small checking account there.

Sometimes you're obliged...

You keep money at Tsukasa.

May I see the records?

I don't keep records on that.

No account book?

Show me the check stubs.

I don't keep them.

I throw them out when the checks are used up.

Do you think you can stop us by not showing us anything?

Don't make them think you're hiding something.

Show her what you have, notes, receipts, anything.

I would if I could. There just isn't anything to show.

Where are yesterday's proceeds?

I put them in the bank's night depository.

You don't have them here?

No.

Let's see that bag.

That's my personal property.

But a personal bag can hold company stuff.

It's all personal.

I'll decide what's personal. Let's have a look.

Open it, or she'll think you're hiding something.

Dump it out on the table.

What's in the envelope?

Count it, please.

390,300 yen.

Where did it come from?

I brought it from home, to buy something.

It's sort of pocket money.

I spent this note here yesterday.

This is my mark.

What's it doing here?

Well...

You're hiding income.

Let's see your computer.

The counter is set to"2."

Show me yesterday's sales.

7,415,100.

Reset it and do it again.

7,805,400.

Let's see. The difference is...

390,300.

Exactly what you had in the envelope.

You better tell the truth now.

Or you're in real trouble.

350,000 a day...10 million a month...120 million a year...

Tax and penalty at 56%, or 65% with local tax...

Which makes 78 million.

Times 5 years, that's nearly 400 million, plus a 30% fine.

About 520 million in all.

500 million!

You're joking! It's crazy. I could never...

How the hell could I pay that? I'd have to sell this place.

You're my accountant. Do some- thing! You want me bankrupt?

But her figures...

Listen. If I go bankrupt you won't get any taxes at all.

But, anything you've hidden is taxable.

Whose side are you on anyway?

Are you working for the tax office or me, you bastard?

You have no right to call me names!

I don't need you anymore! You're fired!

You just kiss the taxman's ass. Get out!

Everybody's against me.

This place is my blood, sweat and tears...my whole life.

Why me? The bastards. What have I done to deserve this?

Go ahead. Take my shop, take everything.

Let's stop for now.

Let me talk to him. I'll straighten him out.

Fine. I'll leave it to you for today. Thanks.

You were just acting?

No, it was real.

I'd cry all day to save a million.

An adult motel...

25, 26, 27...

28 cars.

There's some Chinese dumplings in the fridge.

Found them? Now, sweetie...

Put them in the microwave.

You can do it. You're 5, a big boy now.

Did you put them in?

Now set the dial to 5 minutes and push the button.

No, no. The white dial. Set it to...

Hello? Hello, sweetie?

I counted quickly, so I'm not sure. But...

30 rooms, 3 times a day at 6,000 yen.

And 60% profit that's about 120 million a year.

Your cowlick.

Oh, yes.

Let me see that.

Very low declared income.

And he does real estate, too.

I'd like to investigate him.

All right. Hideki Gondo. 46, eh?

No. Please don't.

Why not?

It's Memorial Day.

So what?

No, please. Not today.

Why not?

The ancestors are watching.

Let them if they want.

Hold it. Stay there.

Black...not bad at all.

Black sheets might work.

We could use them at the motels.

Is the president in? Have him call me. It's about sheets.

A million for you for this month.

Yesterday's statements. Get them on the garbage truck.

If the tax office found them, I'd be in big trouble.

It's your job now.

Old man Hakamada is dead.

Bankrupt the company. Close the bank account.

Then issue a promissory note to my company.

How much?

120 million.

Right, sir.

There's somebody to see you.

Who?

He got your name from Maruo, the loan shark.

Who are you?

I don't use calling cards. I'm a "cleaner." I clean money.

Men like you end up with lots of secret money. It's fine...

But it has to stay secret.

If you use it, the taxmen will catch you.

If I clean 50 million for you right now, how much do I get?

People pay 10 percent for buying receipts, right?

So?

A prizewinning lottery ticket for 50 million. See?

So you sell me this ticket for 55 million? That's a new one!

SPRING

The Audit Dept. is going to focus on adult motels.

Of course, they deal only in cash.

What's the most important factor?

No receipts. So, it's easy to hide income.

And since expenses are low, profit margins are high.

Usually 65%. It's very lucrative.

That means most are tax evaders.

A perfect time to check on Gondo Trading, eh?

Yes.

Are you ready?

Yes.

Why don't you start with the linen supplier?

Yes, sir.

Will you be much longer? I want to go out.

Not long. Go ahead. I'm all right on my own.

OK. But who are you checking, anyway?

It can't be us. The auditors were here just last year.

I only want to confirm some details. Don't worry.

Take your time.

I'm Tax Auditor Itakura.

Hello. Come right in.

That's the first time the string worked.

You're more of a pro than you look.

I like that.

Where's your partner?

Partner?

You came alone?

Yes.

A woman...

Pardon?

Sorry, I mean...it's great to have a lady auditor.

What do you mean?

Never mind. Have seat.

What's this?

A leopard.

Cute. He has freckles, too.

It's from Animal Takahashi, the pro wrestler.

I saved him from a gang of loan sharks.

I never make money because I'm always helping people.

Want a drink?

No thanks. I'm on duty.

Is it fun to give us citizens a hard time?

No, it's only work.

To taxes!

Let's begin. Names and birth dates of your family, please.

Hideki Gondo, that's me.

Taro is my son.

And Mitsuko Sugino lives with me.

My wife is dead.

Mitsuko is my common-law wife so to speak.

When I grow a little fonder of her, we'll marry, and...

I'll give her some of my money. Want to know how?

How?

I'll divorce her and...

Give her plenty of alimony. Alimony is tax-free, see?

And then we remarry.

That's how much I'd do for the woman I love.

She might run away the minute she gets the money.

The sheets at your hotel. The unit price is above average.

You think I inflate it to hide the number of customers?

I'm not cheap, Ms. Itakura.

You see, we use special sheets, dyed to order.

That's why they're costly.

See this pink? Lovely, with just a tinge of yellow.

It's the most flattering color for Japanese women.

Hey, you look gorgeous.

And here's a black one.

Oh, it's very becoming on you.

What about this bad debt of 120 million?

Hakamada Real Estate.

What is it?

A real headache, that's what. Keeps me awake at night.

A fine old man he was.

But he lost about 100 million in speculation.

He issued a lot of promissory notes, then, poof! Bankruptcy.

See this note on the check? It says "payment refused."

May I borrow this for a while?

About this loan of 50 million yen from Kihachiro Ninagawa.

Do you have documents for it?

There's nothing on paper.

I wanted some, but he refused.

Hop in.

No, thank you. I'll take a cab.

Come on.

No. It might make other taxpayers suspicious.

We're strict about that.

Ishii? It's me.

I'm coming over with a nosy tax collector.

I got it.

Open up 210. I'll hide there with the books.

This is the computer.

They show all-nighters, short- timers and rooms being cleaned.

Only five vacancies. Business is good.

This locks the door automatically.

They can't open it from inside.

How do they get out?

They call us.

We then push this button.

And in emergency?

This unlocks all the doors.

Want to see the rooms?

Yes, very much.

Mitsuko? I'm on my way home with a tax collector.

Take anything she shouldn't see to the safety deposit box.

Oh, hello. I'm going to the bank.

I'll check the mahjong parlor that's for sale.

Let's not talk business in front of a guest.

Guess who this is? Ms. Itakura from the Tax Office.

Good morning. How are you?

She's suspicious. But I'm no a tax evader, am I?

If I were, I'd change the company address every year.

Super idea, isn't it?

Our computers flag the changes. We check them all the time.

See? She's so smart.

Smart and attractive.

See you later.

Hey, wait, that bag...

A twin of the hotel computer.

To check up on my employees.

Wow! I didn't know you could do that.

You scroll the screen to here, wait, and then it returns.

Would you like to try?

May I?

Sure.

I'm terrible.

That one. You got to squat and jump to get it.

Good one! You're good.

How did you know I was here?

You're a good investigator, but not a good "investigatee."

May I sit down?

Go ahead.

A beer and separate checks.

Why are you drinking so late? What about your family?

My mother is babysitting tonight.

And your husband?

I'm divorced.

Congratulations!

On what?

Your birthday.

Is it? Yeah, it is. How did you...

Not a good "investigatee," eh? You told me your birth date.

Touché.

So...it's my birthday.

Happy birthday.

Thanks.

I have to work harder. My son still has a long way to go...

Taro. He's so sweet.

He's good-natured all right, but he's too dreamy.

How could a man like me have a son like him?

Because part of you is like that, too.

What? Never.

Your hotel rooms say so. You're selling dreams.

If I thought he could get all my money I'd die happy.

Do me a favor.

I'll explain an idea to give him money tax-free.

Just nod your head if it would work.

No, I couldn't.

Listen. I vouch for his loan. He buys a company in the red.

We make it break even, then merge it with my company.

We double the capital of the new company, get a loan...

Then we...

Wait!

Sure I did. I loaned 50 million to Gondo.

So you did. May I see the papers?

What frigging papers?

I'm Ninagawa of the Kanto Ninagawa Family.

If I say I loaned it, I loaned it.

But if you make a loan, then you would...

Prepare some documents...

Specifying the interest and terms...

Hey, shut up. If you loan a friend 5,000 for a cab...

You want a document? You charge him interest?

But for a large sum like 50 million yen...

Dumb bitch.

It's relative. 50 million is nothing for us. Understand?

For peanuts like 50 million, we trust each other.

Documents? Why the hell do we need documents?

Hey, honey, you commute by subway?

Yes, the Minatomachi Line.

Don't go near the edge of the platform.

I hear you got a cute little son.

Be careful.

Yes, Mr. Gondo is one of our customers.

Then, as this audit warrant says...

I would like all information on the accounts and transactions...

Of Gondo Trading, Hideki Gondo, Taro Gondo and Mitsuko Sugino.

What is "all information"?

Everything related to them, no matter what name it's under.

False names are difficult.

If someone asks to use a fake name, we can check.

But if a person registers his own name, address and seal...

We can't know if he is acting for someone else.

Banks get all kinds of money.

Real names, false names, taxed, untaxed.

We can't tell which is which.

That's not our job.

Of course you can see everything if you insist.

We have some 40,000 accounts. Check them all if you like.

"GONDO TRADING"

I checked all the records. No hint of a fake Gondo account.

We have to crack that gangster and the dummy land company.

We might need help from the Tax Inspection Bureau.

I suppose so. The Bureau can...

Here comes Ninagawa!

Get me the top man.

I'm Ninagawa of the Kanto Ninagawa Family.

He's in a meeting right now.

I am the general affairs chief. May I help you?

No. You can't help me. Get me the boss.

As I said...

What's more important, a meeting or taxpayers?

Please explain your problem.

Fellow citizens!

I'm Kihachiro Ninagawa.

A taxpayer just like you.

I work very hard to do what I can for our country.

I declare my income, and I was about to pay my taxes.

Then these stupid bureaucrats sent some bitch of an auditor.

These farts of petty bureau- crats live off our taxes.

And they have the nerve to raid our homes and workplaces...

To investigate us like crooks.

It's against all human decency and insults our dignity.

What's so funny?

You, there.

I'm talking to you, idiot. Can't you hear?

What are you grinning at? I'm talking serious.

The Director is free to see you now.

Please come this way.

That's absurd. Let's call the police.

We can't. Unless they get violent or break something.

Is that right?

Coffee cups!

Salt. Give me salt.

Whether we trust you is not the issue.

It's whether Mr. Gondo's tax returns are accurate.

In other words you don't trust me.

As I said, it's not that...

Then you trust me?

You'll stop auditing Gondo?

Come on, answer me!

Are you going to stop auditing him or not?

Now, an audit simply clarifies if the declared items are true.

They're true you idiot.

You say I'm lying? Do you want me to get you fired?

Give me the phone.

Get me the Director General of Tax Agency.

Shut up and do it.

This is Ninagawa of the Kanto Ninagawa Family.

Not there? Tell him I'll come to his house tonight.

Hey, you're the sweetie who came over. Coffee? Good girl.

Damn it!

Sweet enough for you?

Bitch!

Call the police. Willful destruction of public property.

I won't forget this!

Pardon me.

I'm looking for Hakamada Real Estate's office.

Hakamada Real Estate?

It's building number 53.

53...see that blue truck? It's right there.

SUMMER

"...APPOINTED AN INSPECTOR..."

Congratulations!

You're the best I've known. You deserve your promotion.

Thank you, sir. I couldn't have done it without you.

Watch your cowlick.

It's a tough job, so look after yourself.

I feel like the bride's father...

"TOKYO REGIONAL TAX ADMINISTRATION"

"INSPECTION BUREAU"

I'm Ryoko Itakura...

The new inspector, reporting for duty.

Hello! I have been expecting you.

Come this way. I'll take you to your superior.

Quiet, isn't it? 150 people are out on a raid today.

This is the command center for the raid.

Meet your new inspector, Ryoko Itakura.

Ryoko? Glad to meet you.

I needed a lady. They're rare. She'll be very useful.

They're slave drivers. It's day and night, 365 days a year.

He hasn't been home in 3 days.

You've been on 4 days yourself.

I brought the president.

Use Room 5.

I'll go back to the extra- marital's house.

Ryoko. Come with me to the extramarital's place.

She just came to say hello.

She's official, isn't she?

Yes, but...

Come on.

I'd like to.

Maybe you should. If we search the extramarital...

What's an extramarital?

Oh, it means "mistress."

Got certificates and notes, but not the deposit box key.

Maybe it's on her body?

We let her change. I think she hid something in her bosom.

I think so, too.

Then she's been washing dishes for the last 20 minutes.

Sorry, ma'am, we'd like you to change once again.

Why? I'm fine in this.

We want to check that pretty dress.

Why? Nothing's hidden in it.

I saw you hide something.

I did not.

Then you won't mind a search.

I saw you put something between your breasts.

There's nothing between my breasts.

You're sure?

Of course I'm sure.

But we're not!

I'll strip, then. And what if you don't find anything?

Calm down. We're only doing our job.

Here's a lady inspector and a search warrant for your person.

All right, look!

Where's the key?

You boys like naked women?

Women have this, too.

Look! Don't you want to search this, too?

Uh...

Somebody cover her up.

Excuse me. Could this be it?

Where?

Under the kitchen sink.

How did she hide it there? I was sure she put it in her bra.

Good job!

Say, this is Ryoko Itakura. She joined us today.

It's a pleasure, gentlemen.

Inspection.

You have a tip for us?

Yes, we're the people who investigate tax evaders.

What's the company called?

Gondo Trading?

Here's an address.

Ready?

A woman named Kumi Torikai...

At 305 Beach Street, Minatomachi

She takes out the garbage in the morning...

Check the garbage? You mean...

Hello? Hello?

She hung up.

Minatomachi, that's your old bailiwick.

Do you know Gondo Trading?

Yes.

Want to handle it?

I'd love to.

I got it! I got it!

Good job.

I've approved an investigation of Gondo Trading.

Thank you, sir.

What's the most important in investigating?

That it's undercover.

Yes. Four people for groundwork...

And a hundred for the raid.

Yes.

Normally, if so many people move, there's a leak.

Yes.

But our investigation have never leaked before.

I see.

So, if it leaks this time, you will be the prime suspect.

It's a joke. I'm sorry...

But Gondo knows you. Be very, very careful.

Focus on the man. Get closer.

That man. You know him?

President of a Gondo motel.

He's bringing today's proceeds.

Look, another one.

Who?

I don't know.

Check the license.

Zoom in.

Focus! Can you read it?

Kawasaki 55 MU 7220.

Another one! Maybe there's a party tonight.

The license numbers belong to the presidents of this motels.

Show us the hotels.

One in Yushima...

Sankocho...

Akasaka and...

Kawanoe. These are the presidents of them.

What relation to Gondo?

Gondo is a director of each hotel.

You mean presidents deliver money to director?

In other words, he's the real owner, right?

Good morning. I'm from Otani Bank.

They're named in his books.

Gondo is coming up.

Let's trail him.

This will lead to his extramarital, right?

Yes.

In the morning? I wouldn't feel up to it this early.

Hi, darling.

They're having a good time in there. It might be a while.

Pretend we're lovers.

So nobody will suspect us.

Put your head down.

Shake it, like you're sulking.

Hi. Come on in.

Good morning.

No identification.

But he smells like a banker.

You follow him. I'll stay here and watch.

The hidden income flows to this bank, eh?

Yes. Gondo's common-law wife has a safety deposit box there.

I rented one myself and went in when she did, to check.

We've got it on video.

Hey, Ijuin. You look great.

He's our Jack Nicholson...

They're going in.

She's Mitsuko Sugino.

The necklace...

Now watch.

She's wearing a different necklace.

Good luck.

Oh god! It's awful!

You OK? Sorry. But it's impossible to park in front.

Shit, they actually threw me in jail.

Thanks for keeping your mouth shut until we got you out.

I almost told them, but I held back.

That's my boy. A model inspector.

Chief!

Got a rough count of his real income yet?

Still checking. But so far, we estimate...

Some 50 million a year for 5 hotels equals 250 million.

If we can prove 3 years, it's 750 million.

Or 1.25 billion over 5 years.

Plus the hidden 170 million from the apartments.

But where?

It all depends on what we find in the raid.

How many raiders?

More than 100 for 33 places: office, home, extramarital's...

Motels, suppliers, and the Ninagawa Family, of course.

When do you start?

Look at this.

Gondo's house.

One surveillance camera here, another inside.

We come this way to avoid the cameras.

The gate is opened at 7:30 when his son goes to school.

Try to keep the kid out of it.

Next time it opens is at 10...

When the maid takes the garbage out.

So you start at 10?

Are you sure he'll be home?

He usually is.

Usually?

During our 60-day stake-out, he only left early twice for golf.

Who knows? He might play golf on D-day.

Maybe.

Well? How will you prevent that?

We're counting on you, sir. You're such a sly old actor...

What...?

Oh, all right. What's the number?

See, they're slave drivers. No mercy, not even for their boss.

Hello. May I speak to Mr. Gondo?

It's personal.

Tell him I own a motel outside Tokyo.

Mr. Gondo? I run a motel...

I won't tell you my name yet...

But I have to sell it.

It has 30 rooms. I'd like to explain about it in person.

I'm going to Tokyo November 1st.

Perhaps we could meet at 10 a.m. on the 2nd.

At your home?

Yes, I know the address already.

Fine. See you on the 2nd at 10.

Thanks. I'll be right on time.

You gave me a fright! Good morning.

You're early.

I couldn't sleep.

And I was afraid he might leave early.

He's inside?

Yes. The boy, too.

Hey.

It's his wife.

Oh!

Shall I stop her?

No, too late. Follow her on this.

Stay with her until a replace- ment arrives.

It's nearly time, I must go.

It's past 10. Maybe they don't have garbage today.

It's past 10.

It's about time they called.

Shall we move in now?

No. Too well guarded.

With 60 seconds warning he could get rid of everything.

Tax Inspectors. Where's Mr. Gondo?

Tax Inspectors. It's a search.

Suspected violations of the Corporation Tax Act.

We have a search warrant.

OK. They're in!

They're in? Got it.

Kaneko here.

Who is it?

Hello.

Look friendly!

Sorry to bother you. I'm from the Minatomachi Tax Office.

Tax Inspectors. It's a search. Suspected corporate tax evasion.

Ma'am, they're safety shoes for auto factories.

A truck can't crush them.

Cut it!

Hang it up!

Oh shit! Inspectors. Get the books.

Tax Inspectors. It's a search. Suspected corporate tax evasion.

Tax Inspector. It's a search.

How dare you search guests! We've nothing to do with it.

Sorry to bother you.

But someone might pretend to be a guest to hide things. Right?

My turn now. Go back to Gondo's.

The woman in white. Her car is the red BMW.

Long time no see, Mr. Gondo.

You're an Inspector now?

Congratulations.

We're always congratulating each other.

I'll be right back.

Hey, what about school?

I'm not going.

Why not?

I don't want to. Leave me alone.

Where are you going?

Out.

Out where?

None of your business. Do I have to tell you everything?

Remember you're still a minor and...

And you support me, right? I'm sick of hearing it.

Come here.

Where are you going?

I can go where I like.

Hey! That hurts!

What's this?

I don't know.

What do you mean? 200,000 yen. Where did you get it?

I saved it and...

And?

I work and...

You work? Don't be ridiculous. Did you steal it?

No.

Where did you steal it from?

I said I didn't!

What's it for?

Speak up. What were you going to buy?

What?

An operation? What operation?

For my nose.

Your nose? You have a nose problem?

Who said?

My teacher.

Your teacher.

He said my sinusitis makes me stupid.

I'll keep it anyway.

No! Give it to me! It's mine!

You can't leave, Mr. Gondo, while the search is on.

I'll go.

Taro!

Taro!

I'm sorry. I thought you were going to...

Commit suicide? I'm not that stupid.

No.

It's nice here. Still like the country.

My father and I used to play catch here.

You did? That's nice.

Those were the good days.

Mother was still alive and father wasn't like he is now.

You said you work. Can you tell me about it?

I set up a company at school.

A company?

Yes. I barter things.

Kids have lots of extra stuff.

They want to trade for other.

I act as the middleman and get a 10% commission.

Really? Is it good business?

In a good month I make 10,000 yen.

Does your teacher know?

I got caught the other day. We're still arguing about it.

What does he say?

Easy money's no good.

It's not easy. I find buyers, negotiate prices... It's hard.

Then there's problems like things breaking.

Sounds interesting.

It is.

Let's go home. Your father is worried.

Taro's OK.

But let him alone now.

Thank you.

While I take to him, you watch where his eyes move.

It's very strange, Mr. Gondo.

Everyone has cash, bank Accounts, other liquid assets.

But you have nothing at all. Where is it?

You know, I respect you.

You earn much more than I do, many people work under you.

You have status, a reputation. I can't help but respect you.

There's one thing I can't respect about you, though.

You're a tax cheater.

Well, where is it?

Take them all down.

No, not that! It's not mine.

I'll get in trouble. No! No!

Oh, no.

He's going to dump me. It's all my fault.

You using this lipstick today?

No! Not that! That's mine.

You got the teapot. That should be enough for you pigs.

I make 320,000 a month. Tell me one thing, Mr. Gondo.

What?

How can I make money like you? I really want to know.

Why?

You see, we raid your place, and we find things.

We check how you did it and then go to the prosecutor.

He'll stamp the indictment. The stamping sounds great.

Boom, boom, see? And you're off to court.

But first, we investigate you for maybe a year.

We're starting a long relationship.

So I thought it might be good to know how you look a thing.

What did you want to know?

How to save money... Forget it.

No, let me tell you.

To save money you don't spend it.

You give 10,000 yen at a funeral, 20 at a wedding. It's a no good.

A million yen is nothing if you spend it.

But even 100,000 is all yours if you save it.

Say you're trying to fill a glass with dripping water.

It's half full, you're thirsty, so you drink. That's stupid.

Wait until it's full.

But still don't drink.

When it brims over, lick it.

Then you can save the water...

Sure.

And...that's a lot of water...

This is Ninagawa. Of the Kanto Ninagawa Family!

Get me Urushibara.

It's emergency! Get on with it! Quick!

If you can't cooperate, you'll have to close your bank early.

We don't like doing it. But we have a warrant.

You can't do that. We are cooperating, aren't we?

I don't know about others, but at this bank...

We never allow accounts under false names.

We follow all government regulations.

We refuse such requests from customers...

Even though we'd love to get new accounts.

Please check anything you like.

Mr. Gondo, it's useless. Give us the key.

We could force open your deposit box with warrant.

But that would tarnish your credit rating.

You're a capable man, you'll stay in business.

Stay friendly with your banks.

You can't afford to have the banks cut you off, can you?

All right. I'll give you the key.

Where is it?

Mitsuko has it.

I'd like to talk with Mrs. Gondo.

I'm a tax auditor.

Just a minor detail. She's the only one who can help us.

This way, please.

Thank you.

Are you the taxman?

Actually, I'm...

An inspector.

How did you know?

I expected you.

Thanks anyway for saying you were an auditor.

What is it?

We want the deposit box key.

What? I don't know what you're talking about.

You're a fine wife. I know why you don't want to admit it.

But your husband sent us here.

We found his cache behind the shelves. He's given up.

All right.

Let's talk privately.

Leave us alone.

OK?

Yeah. I'll give it to you. But not right here.

You have it?

Yes, but it's hard to get it.

In the ladies' room, then?

Yes.

I'll send the female inspector.

No. I only trust you. I won't give it to anyone else.

You're sure you'll give it to me?

Sure.

Promise?

Yes.

Show me your promise.

That noise?

I was nervous, I had to pee.

Here's the key.

We got the box key. How's it going here?

They're being difficult...

We found this.

Can you explain this note?

It says, replace 10 million from Gondo's false account with...

Money from the Sapporo branch.

Who wrote this?

I have no idea.

It's an order. It was written by your superior.

It's either the branch manager or his deputy.

Now, we know you want to cover your boss, but it won't work.

I can't tell you.

Where's the deputy?

What's this about?

Hmm. I don't have any idea.

Only you and the branch manager...

Can give such orders. Which of you was it?

Here's something else he wrote. It's the same hand.

You wrote it, didn't you?

Hmm. It looks similar.

Similar? What do you mean similar?

Cut the crap! It is your writing!

Where are you going?

Wait!

Look! You allowed Gondo to open a false account!

I am sorry.

How much is there?

How much?

180 million yen...

Hi, there.

How is it going?

Fine. We got 900 million yen. Still about 300 short.

How did it the hotels go?

The sheet volume was cut by half.

Gondo thinks of everything. This case will take a while.

Where's the chief?

On the phone. Looks like the pressure is on.

Yes, Mr. Urushibara.

I see. But this case is very complex.

We'd certainly hate to get you involved. It might hurt you.

I appreciate your calling us, but I really can't...

Besides, sir, I hear some reporters are on to this.

Any attempts now might hurt your name.

Thank you for your understanding.

Certainly. I did not receive any call from you.

Goodby.

SPRING

Mr. Gondo.

Let's take a walk.

I wanted to thank you, about Taro.

You've lost weight.

Yeah. I've been grilled almost every day.

You're bearing up well.

I have been for 6 months. But I'm tired.

6 months...

Will you still fight?

Isn't it about time we stopped all this?

No one goes bankrupt after inspections.

You've done your best, for Taro's sake.

He knows that.

Taro's worried about you.

He knows what you're going through. He wants to help.

He's more mature than you think.

You think so?

Hope you're right.

I am.

If you really care about him...

Give him your strength, not your money.

Peace of mind might really be better.

See those kids playing down there?

It saddens me to see them so happy.

I feel my chance for happiness slipping away.

Say, why don't you quit this tax racket and live with me?

Mr. Gondo!

The 300 million is in a box at the Schilla Bank.

That's the box number.