Ryo, a young former banker, gets beaten up over a debt from gambling. A yakuza boss saves him, and Ryo decides to train to become a yakuza under him.

11-year-old Yusuke and his classmates camp in the woods and see a strange light. They discover a small metallic object like a robot which talks, calls himself Tetra and knows Yusuke's name. Tetra can create wonderful gadgets but actually has to save the world with Yusuke's help from extraterrestrials with bad intentions.

Ryōko Itakura returns as the tough-as-nails government taxing agent. This time she must figure out a way to expose a fanatical religious cult lead by a corrupt sociopath.

Intrepid tax investigator Ryoko Itakura sets her sights on the mysterious and philandering Hideki Gondo, a suspected millionaire and proprietor of a thriving chain of seedy hourly hotels, who has for years succeeded at hiding the true extent of his assets from the Japanese authorities. Itakura and Gondo soon find themselves engaged in a complicated, satirical battle of wits.