Hanzawa (Masato Sakai) of Tokyo Chuo Bank faces a 500 million yen bad loan after financing Nishi Osaka Steel. Determined to recover the funds at any cost, he discovers evidence suggesting the company’s collapse was a planned bankruptcy. Seeking help from Takashita Kiyohiko (Hidekazu Akai), president of Takashita Metals, which went bankrupt as a result, Hanzawa painstakingly uncovers that President Higashida (Takashi Ukaji) owns a hidden villa abroad worth 50 million yen. However, the National Tax Bureau also identifies the same property, sparking an intense confrontation between Hanzawa and Bureau Inspector Kurosaki (Ainosuke Kataoka). Where are Higashida’s hidden assets—and who will reach him and his companion Miki (Dan Mitsu) first, Hanzawa or Kurosaki?