Sci-fi Near Future, late 80’s / early 90’s.  Saw on TV, probably straight-to-video.

New technology allows the police to prove guilt or innocence beyond reasonable doubt without a courtroom, in fact while the captured suspect is in transit.  A (blondish) man is knocked unconscious while making love to his (dark brunette) wife/girlfriend.  When he awakens, he finds himself framed for the woman’s murder because the last image she saw was her attacker — an image that was altered to resemble his face.  He is sentenced to be a guinea pig under an experimental procedure, where his mind is placed in the woman’s body and sent to a woman’s prison, where ‘she’ is sentenced to reconditioning — and his own body is taken by an old billionaire who wants to be young again and sell the procedure to other elites.  ‘She’ manages to flee during an underground rebellion’s extraction attack on the facility and ‘she’ is forced to assume a feminine persona in the outside world as she seeks to reclaim her male body.

The movie title must not have been very descriptive as I just can’t find anything like it in my searches.