Content from FAB

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.

Hiro, severely overworked, can barely function outside his toxic workplace. When he encounters Kai, a childhood friend he had once promised to marry, he finds he is steadily regaining a sense of purpose - yet Kai's motives remain unclear.

Shonan Theater, also known as...Distress Theater. One day, comedian Tokiura (Yoshihiko Aramaki) comes to this theater where comedians with no future or problems are banished to the island. On stage, the duo Amagen, consisting of Genta (Chin Naisho) and Amano (Mizuki Umetsu), is performing a skit. However, there were only two customers, and only the voice of the skit echoed hollowly. Meanwhile, in the dressing room on the second floor, entertainers such as Jatani (Hiroki Torigoe) and Shima (Masanari Wada) are gambling on card games even though the performance is in progress. Furthermore, when Tokiura comes to the dressing room, Jabani persistently tries to ask him the truth about the "certain incident" involving Tokiura that led to him being exiled to the island.