Kumazawa Jiro, a tax-worker, is tricked out of a large sum of money by the swindler Himuro Makoto. With the help of his best friend, a detective, Kumazawa tracks down Himuro and teams up with him and sets out to extract JP¥ 1B in unpaid tax from a large corporation that is hiding tax evasion.

Directed by Shinichiro Ueda