Hanzawa (Sakai Masato) Tokyo central bank, who works in you, this means you are saddled with non-performing loans of ¥ 500 million in loans to the West Osaka Steel, Hanzawa move to the recovery of the loan money to bet the fate of their own. Doubt Meanwhile, from material that is left of the company's bankruptcy is "bankruptcy plan" emerged. President of Takeshita metal was forced to chain bankruptcy under the influence of western Osaka Steel bankruptcy, Hanzawa is Takeshita Kiyohiko (Akai Hidekazu) and the cooperation in, hard-won, finally Higashida president (宇梶Takeshi) market value that is owned by overseas I identify the presence of the villa of 50 million yen. But IRS has also noticed at about the same time the existence of this property, the IRS inspection unit responsible officer and Hanzawa and around the assets seizure Kurosaki (Kataoka Ainosuke) intense battle unfolds between.