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.

Cherry blossoms are in full bloom. It is time for college students to go on a drinking spree under the cherry tree - It's "Hanami" time! Two freshmen and a sophomore are ordered to stake out a spot for the entire pep squad. Plans are initiated from the night before; three of them have to pull an all-nighter. Once the night falls, the sky turns pitch black. Rival pep squad of the Roka College emerge from the darkness and an all-out turf war begins.

“Get them all – girls, school credits, money – without an effort!" These are the rumors that freshman Hachirota Kawachi heard about the pep squad; his reasons for instant enrollment. Hachirota may fall a few screws short of a hardware store, but when it comes to yakuza ties, he has plenty. He is the direct descendant and heir to the notorious Akushin-kai gang. Although this was enough information to keep the pep squad seniors quiet, it’s not quite enough for Aota.

Life in the pep squad is all about harsh discipline. Seniors are "Gods", juniors are "Humans", sophomores are "Slaves" and freshmen are treated like "Trash". One sunny day, two freshmen are entrusted with the task to dry out the squadron's flag; the most cherished and symbolic item of the squad. When they accidentally burn a hole in the flag with a cigarette, they blame Aota. Aota attempts to take full responsibility by committing "harakiri", but changes his mind during the process – a deep stab to the stomach has inspired him with a better idea.