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春馬草輔（江口洋介）は内偵調査を行う叩き上げの国税局査察官（マルサ）。一枚の偽領収書からレンタカー会社の20億円の脱税に取り掛かるが、たまりはすでにタックス・ヘイブンのヴァージン諸島に動かされていた。 「カリブ海の手品師」の異名を持つ天才脱税コンサルタント・村雲修次（ＡＲＡTA）によるスキームで、村雲はさらに余命半年の友人・川島とその妻・歌織（麻生久美子）を現地に送る。半年後、品田次長（奥田瑛二）や新谷統括官（益岡徹）の援護のもと春馬の調査はようやくヴァージンまで迫るが、直前に川島が病死し20億円のたまりは消滅。焦燥感の中、春馬は妻・雪恵（木村多江）の念願だった結婚18年目の海外旅行を取りやめる。 二日後、テレビから飛行機墜落のニュースが流れる。それは夫に気遣って一人旅立った雪恵の乗る飛行機だった。生存者絶望のニュースが流れる中、娘の鈴子（水野絵梨奈...。秦万石是美味园餐厅的老板，他参加厨神比赛输给好友金一山，受不了失败的打击便销声匿迹了。餐厅由妻子汤圆圆与女儿秦苏苏艰难经营，她们都相信万石会有归来的一天。无奈苏苏的手艺不佳，所有客人都转去光顾隔壁的皇室玫瑰餐厅。为了能继续保留美味园，圆圆只好把大部分股权出售，但没想到购买的正是化名田味吉的金一山。蒙在鼓里的圆圆与苏苏看着味吉将美味园重新整顿，另一方面味吉还要教会苏苏各种烹饪方法，但苏苏对他十分不满意，与他处处相对，两人成为斗气冤家。美味园的生意有了起色，但田味吉的身份也被拆穿，早已爱上田味吉的苏苏十分伤心。。Eburi is a 36 year-old man. Nothing enthuses him any more. While being drunk, he promises to contribute a story to a magazine. When he sobers down, he decides to write about the life of a salaried employee like himself who is very ordinary, not particularly talented. The following is his story: In 1949, Eburi gets married to Natsuko. His monthly salary is 8,000 yen and hers 4,000 yen. Therefore, both have to work to support themselves. Eburi has developed a habituIl tendency to pester around when he gets drunk. One year after their marriage, son Shosuke is born. In 1959, Eburi's mother dies in despair of her husband who has become listless due to the several ups and downs of gaining big profits and going bankrupt. His father is still alive and Eburi is enable to find a way to pay his father's debts. He is doubtful if he can make his wife and child happy. Nevertheless, he has somehow managed to survive so far, living in one of the houses at the employee housing quarters. He gives the title "The Elegant Life of Mr. Everyman" to his story of half novel and half essay style. When it is published, it receives the Naoki Literary Prize (the award given in memory of popular writer Naoki Sanjugo). At a party to celebrate his award, he gets drunk and pesters around. Notes The film is based on a novel written in the style of an essay under the same title by Yamaguchi Hitomi, depicting everyday life of a man categorized as "During-the-war Generation" who spent school days during the war and get married to start new life in the struggling post-war era. "Everyman" in the title means an average salaried employee who makes up an overwhelming majority of the city population in Japan, and "The Elegant Life" indicates sarcasm on betterment of the standard of living of ordinary salaried employees accompanied with Japan's economic growth after only a decade from the destroyed post-war period. As depicted in the film, the author Yamaguchi Hitomi was awarded the Naoki Literature Prize for this story. When he established himself well enough to become independent, he quit working as a salaried employee. Director Okamoto Kihachi and the leading actor Kobayashi Keiju belong to the same generation as the author. Exploiting innovative effects such as inserting animation sequences, the film humorously presents compassion of a middle-aged salaried employee. Kobayashi Keiju, who was originally noted for his excellent portrayal of salaried employee, won the best leading actor award of the Mainichi Film Contest for his superb performance in this picture.。