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.

A small bar in Tokyo's red-light district run by an undercover detective with a tragic past links together a group of eccentrics, a search for aliens, FBI investigators, bizarre love affairs and assassins.