Tora-san Makes Excuses is a 1992 Japanese comedy film directed by Yoji Yamada. It stars Kiyoshi Atsumi as Torajirō Kuruma (Tora-san), and Kumiko Goto as his nephew Mitsuo's Hidetaka Yoshioka love interest or "Madonna", Izumi. It also co-stars Masatoshi Nagase, who plays Mitsuo's rival for Izumi's affection and Mari Natsuki as Izumi's mother. Tora-San Makes Excuses is the forty-fifth entry in the popular, long-running Otoko wa Tsurai yo series.