R-Rated for a small amount of sex and nudity, this is pretty much a movie like most others, a human interest story involving a diligent tax collector (female) and a tax dodger. I found it interesting for casual entertainment (I rented it), for a look at a slightly different society, and a look at Japan that isn't kimono's and Geisha girls - this is modern Japan as such and a breath of fresh air from the "Yes'm massa" eyes-bowed-down type of Japanese movie. The lead female is freckled, not a sex-pot, but a nice looking gal and the main male is a hard nosed, limping fellow. In general, this is for a mature, general audience who isn't cranked over into some offbeat genre (if you need violence, military, porn, true romance, kiddie cartoons, space ships, whatever you'll find it dull - but an ordinary person in a good mood looking for a casual view might like it). ...thought I'd give a more honest opinion.
I myself am looking for more non-European/American movies featuring real people in real settings, but alas that is rare. I'd like seeing Japanese and Asiatic and African movies, even dubbed, which are something besides "Morphen Power Ranger" ... or "Kill 'Em All" garbage, but rather feature human beings getting along in life. But, they don't seem to exist here in the USA. Too much artsy or glitzy Holloywood hype gets in the way, it seems.