Was Anyone Else Who Watched Juzo Itami's A TAXING WOMAN (1987) Reminded of Michael Mann's HEAT (1995)?

Both films have plotlines dealing with crime; however, the way that A TAXING WOMAN was surprisingly reminiscent to me of HEAT was structurally. In both movies, the characters who are on opposite sides of the law are kept separate until about the midway point. Then one protagonist tracks the other to a social setting (ie, a bar) where they meet face-to-face for the first time.

It's during this fateful sit-down that criminal and pursuer converse, revealing through casual discussion that they actually understand something of the other. We can sense the respect begin to develop between them (Interestingly, as was also the case in HEAT, for the protagonist who represents the law, their dedication to their work means a shitty home life, which they make no secret of to their criminal counterpart).

Am I the only one who sensed parallels between these two films, either while watching for the first time or afterwards? Again, they both deal with crime, so maybe it's a genre trope. Also, they're still very different movies with A TAXING WOMAN being easily the more comedic one; I guess I was just struck by what seemed like an unexpected similarity between them.

Posted Feb 25, 2026, 5:41 AM UTC

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