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内容（「キネマ旬報社」データベースより）
市川崑が監督を手掛けた青年俳優クラブの自主製作作品。実直で小心者であるがゆえにうだつの上がらない税務署徴税係・館。そんな彼が作成した脱税メモが、周囲の人々を大騒動に巻き込んでいく。一風変わった人々が登場する風刺コメディ。
内容（「Oricon」データベースより）
市川崑監督が贈る、税務署の職員が作成した一枚の脱税メモが、周囲を巻き込む大騒動を起こしていく様を描いた風刺喜劇。木村功、西村晃、久我美子ほか出演。
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