The establishment of Hiroyuki Ohki's Matsumae-Kun's film is an inversion of the relationship between reality and image, as opposed to a documentary, in which something is happening in reality and the filmmaker goes there to make images of it, or story film, in which the filmmaker goes there to make images of it because there is something most suitable for embodying his or her ideas. It can be said that this is the case. Herein lies the film's acute problematic nature.

"There is you, there is me, there is the film."