Bakumatsu taiyô-den: A Sun-Tribe Myth from the Bakumatsu Era (The Sun Legend in the Last Days of the Shogunate). Yûzô Kawashima, 1957.
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Edition screened: Eureka! Masters of Cinema Blu-ray #60, released 2013. Japanese language with English subtitles. Runtime approximately 110 minutes.
Summary: Abuse of a cat and display of dead animals, all for comedic effect.
Details:
1) A dead dog is shown floating in the water, 23:44-23:48.
2) A seated man plucks the whiskers from a cat, and the cat recoils in pain at each occurrence, 35:54-36:05. At 36:26 we see that the cat is partially bound in restraint and cannot move.
3) A man is pushed off a dock into shallow water, and comes up clutching a dead cat which then serves as a quick slapstick prop, 41:36-41:51.