Hitoshi Matsumoto, one of Japan’s leading comedians returns to the 2013 Toronto International Film Festival with R100, following earlier TIFF premieres of his previous films BIG MAN JAPAN (2007) and SYMBOL (2009). The title of R100 is a word play on the Japanese ratings system, suggesting that the viewer should be at least 100 years old to see the film. Mr. Matsumoto thought of the title while doing publicity for his previous film SCABBARD SAMURAI. With R100, he wants to challenge the concept of rating, or any kind of judgment, of films–which he explores in a tongue-in-cheek subplot about the filmmaking process.

The universe that Mr. Matsumoto created for R100 is decidedly kinky. He dives headlong into the world of sexual fantasies, bypassing the usual fetish clichés. In a hilarious performance as a dead-pan, no-nonsense police officer, Matsumoto gets to ask the pivotal question: “What happens if you get what you asked for?”

A very ordinary man (Nao Omori) who takes care of his son while his wife lies in a coma, enters a very ordinary building. Following a seductive ride on a merry-go-round, he signs up with an exclusive club. Membership is one year only and cannot be cancelled under any circumstances.

Happily he endures dominatrix intrusions in his daily life, until they get a little too close to his unsuspecting family. With a courage not displayed in his professional life as a bed salesman, he tries to cancel his membership, evoking the wrath of the American CEO, who descends upon Tokyo to teach him a lesson…

The all-star cast includes Nao Omori of VIBRATOR (2003) and ICHI THE KILLER (2001), Mao Daichi, a renowned stage actress, Shinobu Terajima of CATAPILLAR (2010), Hairi Katagiri of KAMOME DINER (2006), Ai Tominaga, a Japanese supermodel, Eriko Sato of FUNUKE SHOW SOME LOVE YOU LOSERS! (2007), and Hitoshi Matsumoto himself. Warner Bros Pictures releases the film in Japan on October 5.