Eiji Kurisu (Satoshi Tsumabuki), a tax accountant who’s lost his sense of purpose after a career setback, is asked by Royal Human Corporation to investigate its struggling horse racing division. The company’s founder, Kozo Sanno (Koichi Sato), passionately supports the division, but his son Yutaro (Kotaro Koizumi) wants it shut down, while Kozo’s wife Kyoko (Hitomi Kuroki) despises it altogether.