Now promoted to Deputy Manager of the Tokyo Central Bank’s Sales Department, Hanzawa (Masato Sakai) is tasked by Director Naito (Kotaro Yoshida) with rebuilding the struggling Isejima Hotel and preparing for an imminent financial oversight inspection. The hotel, newly loaned 20 billion yen, faces a shocking 12 billion yen loss from failed investments. Though Hanzawa previously recovered the smaller 500 million yen bad loan, this is a far larger challenge. Multiple stakeholders with conflicting interests complicate efforts to resolve the crisis swiftly.