Having saved Tokyo Chuo from possible ruin by uncovering fraud on the part of Cyber Acrobatics, Hanzawa gets back his old job at the bank. However, he is soon faced with the unenviable task of restructuring Teikoku Airways, the nation’s largest air transport company, which is on the verge of bankruptcy. The government is proposing to cancel 70% of the company’s debt to each of several large banks, including Tokyo Chuo. Hanzawa thinks he knows a better way for Teikoku to restructure on its own, but first he must convince company executives to get on board with his plan. And he soon finds that a seemingly insurmountable obstacle stands in his way...