While methods used by the cult to harrass the public may seem extreme and the police are portrayed as bumbling and inadequate, Juzo Itami himself was treated with extreme measures by a mafia organizations which directly resulted in his death.
Marutai no Onna is the last released film to be directed by Jûzô Itami before his death at the hands of organized crime.
The film is a satire and social criticism of the real organization Aum Shinrikyo, a religious cult known for acts of terrorism, especially the sarin gas attack on the Japanese subway in 1995, two years before this film came out.
Juzo Itami's film preceding this one, Minbo no Onna (1992), also deals with the legal complexities of defending against organized crime.
A religious cult is also part of the story of A Taxing Woman's Return (1988) with an IRS agent investigating for tax evasion.