Shinji and Masaru spend most of their school days harassing fellow classmates and playing pranks. They drop out and Shinji becomes a small-time boxer, while Masaru joins up with a local yakuza gang. However, the world is a tough place.

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.

A homeless man suffering from memory loss is unbeatable in a fight. He becomes involved with the Yakuza. It is based on a manga by Carib Marley.