In 1990, Hagisaki Tatsuo, the head of the accounting division of cash-strapped Ukishima Power Generation Corporation, along with department head Sekino Tokuichiro are making every effort to negotiate loans. They are introduced by financier Yamasugi Kitaro to a man called Horiguchi Masaru who has the ingenious idea of raising funds by using a draft also known as bill of exchange. Sekino takes up Horiguchi’s offer. However, right after prospects start looking brighter for them, Sekino is scammed of 2 million yen in drafts and then disappears. The management decides to cover up the incident for appearance’s sake. Hagisaki trusted Sekino who is also the benefactor of Hagisaki’s father. Disappointed in the company’s actions,