Hanzawa is determined to resist the government’s demand that the big banks write off 50 billion yen in Teikoku Airways debt. Hanzawa and his team instead craft a restructuring plan that prioritizes saving employee jobs. But the government is unsympathetic and tells him to scrap his plan and start over. Hanzawa bridles at the rebuff, but even Teikoku executives themselves are deadlocked over the restructuring plan. Meanwhile, Kurosaki, Hanzawa’s nemesis on the Securities and Exchange Surveillance Commission, discovers a serious financial oversight on the bank’s part.