Kumazawa Jiro, a tax-worker, is tricked out of a large sum of money by the swindler Himuro Makoto. With the help of his best friend, a detective, Kumazawa tracks down Himuro and teams up with him and sets out to extract JP¥ 1B in unpaid tax from a large corporation that is hiding tax evasion.

Cast and crew reunite to film a spin-off, this time set in Hollywood, boasting more zealous zombies and beefed up with international characters.

Real zombies arrive and terrorize the crew of a zombie film being shot in an abandoned warehouse, said to be the site of military experiments on humans.