At midnight on 10 December 1975, the statue of imitation for the audacious 300 million yen heist in 1968. The greatest unsolved case of Japan's post-war era, expired. 120,000 investigators and approximately 900 million yen were spent on the investigation. In truth, the 300 million yen that was stolen had been insured. Two third of it was paid by an American insurance company, but few Japanese knew about this at the time.
In 1976, a Japanese is sent from New York. He is Takeda Hideya (Tamura Masakazu) of ENY Fire & Marine Insurance, a leading American Insurance companies. Frustrated by a Japan which had become hardly recognizable after its defeat in World War II, he abandoned the country, left his mother Yoshiko (Naraoka Tomoko) behind and went to America alone.
Takeda, who has solved successive insurance cases in America, is back in Japan for the first time since he left. His objectives are to get to the bottom of the 300 million yen heist that even the Japanese police has not been able to do and make the criminals pay $500,000 in compensation. Another is his innermost desire to see his mother again for the first time in 25 years...