Reviews provided by RottenTomatoes
If a dominatrix is one who takes total control of her passive partner, then "R100" is the cinematic equivalent of a kinky femme fatale in black leather and stiletto heels, cracking a whip and a smile.
Matsumoto says he wanted to make a film that transcended the idea of genre, and in that respect, he has succeeded admirably.
J. R. Jones,
Matsumoto works overtime to keep this vital once the basic premise has been established, but the cultural subtext is so potent that he really can't go wrong.
A reflection on destructive sexual fantasies vaunts some wonderfully outrageous and original comedy but an unimpressive final act.
Los Angeles Times:
"R100" suggests that extreme and perverse films allow the everyman to seek thrills in his otherwise-monotonous life.
You'd expect more yucks from the country that bequeathed tentacle porn.
New York Times:
A little punishment goes a long way, especially for the rest of us, yet on it drags, torturously, slap, kick, slap, kick.
Minneapolis Star Tribune:
To call this Midnight Movie entry "not for everyone" is understating it. But connoisseurs of weird, twisted sex comedy will revel in its transgressive, audacious mischief.