Hanzawa (Masato Sakai) races to recover the 500 million yen lost in the Nishi Osaka Steel loan, but the 50 million yen villa owned by Higashida (Takashi Ukaji) is seized by Tax Bureau inspector Kurosaki (Ainosuke Kataoka). Soon, an internal audit called *Sairyō Rinten* is launched—secretly arranged by Branch Manager Asano (Kanji Ishimaru) to make Hanzawa take the blame. The audit team, led by Ogiso (Yasuto Hida), sides with Asano. Meanwhile, Takashita (Hidekazu Akai) locates Tomura Takehiko (Jun Aisaka), owner of Higashida’s hideout, but he refuses to talk. Hanzawa’s wife Hana (Aya Ueto) befriends Asano’s wife Rie (Hiroko Nakajima) after a dinner meeting, unaware of the growing tensions. As incriminating evidence piles up, Hanzawa leaks details of the loan case to track down Higashida’s whereabouts—only to be stunned by who he finds with Higashida and Miki (Dan Mitsu).