Facing the dual challenges of the financial inspection and hotel revitalization, Hanzawa (Masato Sakai) confronts Kurosaki (Ainosuke Kataoka), now lead inspector for the Financial Services Agency. Hanzawa uncovers cover-ups of losses within Isejima Hotel and seeks to fix the situation to avoid large reserves against the bank. To succeed, he must counteract opposition from executive Hane (Mitsuko Baisho), who opposes changing the hotel’s leadership, leading to a fierce power struggle.