Kurisu Eiji, a skilled and principled tax accountant, has always admired his father, who runs a small but respected accounting office. Determined to one day work alongside him, Eiji builds his career at a prestigious tax firm, expanding his skills and reputation. However, a sudden incident shakes his confidence and sense of purpose.
Just as he begins to question his path, Eiji crosses paths with Sanno Kozo, a mysterious and influential racehorse owner. This unexpected encounter sets off a turning point in Eiji’s life, leading him to rediscover his values, ambition, and what it truly means to carry on a legacy.