Takashi and four of his classmates, fourth-grade students, cannot succeed in doing a back pullover around a horizontal bar. Their gym teacher warns them: they have one week to succeed; if they resign now, then, tomorrow, facing life difficulties, they will always run away and become bums.

Two contract killers cross paths in the middle of the same job and realize they are childhood friends. Together they take a break from killing and visit the small island they once called home. After reflecting on their past lives they decided to team up and use their talents in killing for good... much to the upset of the crime syndicates.

水木（哀川翔 饰）自幼在隐岐群岛内的知夫里岛上的孤儿院长大，少年时期，他在那里结识了一班好朋友。成年后，水木成为一名混迹黑道的赏金杀手。
某日，他受墨田组所雇准备刺杀荒川组组长。但在行动之际，目标却死于另一名杀手的枪下。水木发现，那名杀手竟和自己的童年伙伴宫周（竹内力 饰）极其相像。经过一番调查，水木尾随宫周回到了知夫里岛，并和童年时期的伙伴见面，几位好友度过了一段快乐的时光。与此同时，东京正被各路黑帮的连番战火所笼罩。水木和宫周决定返回东京，利用刺杀赚来的钱资助发展中国家的贫困儿童。他们为这个目标不断努力着，而自己也渐渐成为黑帮憎恨和刺杀的目标……
本片为“DOA（生死格斗）三部曲”第二部。