Original subtitles

Rumors are spreading everywhere that we lost the Meet Housing trial.

We only need winners here.

PEACE LAW FIRM, TOMA TAKAIDO

Lawyers have a lot of free time.

How insulting.

It just means that I have a competent team.

Aren't you here to tell me something?

It's that suicide case in the Minato City Hall

I told you about.

It didn't become a criminal case.

Last week, a Minato City office worker committed suicide.

- Minato City? - There are rumors of bullying.

Even possibly abuse of authority by Otobe, the mayor.

This could be our spark.

But her family members are not convinced.

I see.

Then the spark still exists.

Should we ignite it?

It's a good chance to look into

the mayor covering up the bus accident.

I told the family members I know a good lawyer.

Time for the final play-ball.

Damn.

That was lame.

But if you're going for the boss, don't you need to hold some card?

Card?

This guy.

He could be the card that gets Otobe.

Hello.

Takashima and Mayor Otobe were friends from grade school.

They still go golfing together.

If we find dirt on him, he might be a good card to hold.

Hi, there.

I see.

And you think one of us should go undercover to investigate.

You have an associate who's perfect for the job, don't you?

Excuse me. I'm Kiriishi.

Oh, thank you for coming.

We met the other day.

Like I said on the phone

I received a call from the national tax examiner.

I see. Can you tell me the details?

Are you really an expert on tax audits?

You'd better be as good as you say.

I am also a certified tax attorney.

I handle tax audit cases all the time, yes.

Our tax accountants are so useless, it made me feel anxious.

So, am I really going to be audited?

If they contacted you, it means you will definitely be soon.

By the way, when was the call?

Exactly a week ago.

- Yes. - Pardon me, sir.

You have a phone call.

A call? From whom?

From a national tax examiner.

- A national tax examiner? - Yes.

Yes, hello?

Is this Mr. Takashima, the president of Dear Human Company?

Yes.

I'm calling about a tax audit.

I see.

You saved my life.

I'm so glad I avoided criminal prosecution.

Thank you so much.

I can tell you were an experienced tax examiner.

I'm so happy.

I hope you can help me again if necessary.

It's better if you don't need me in the future.

- Well, goodbye then. - Thank you.

Hey, are you a lawyer?

Yes, it seems so.

I heard you talking about taxes.

Do you know a lot about them?

My name is Kiriishi.

I specialize in defending tax evasion cases.

- Tax evasion... - Yes.

If you have any problems, I would be happy to help.

- Mr. Takashima. - Oh, hello.

I'll be going now.

Please, come this way.

Thank you for waiting.

Mr. Takashima, consider yourself lucky to have met me there.

This type of thing has never happened to me before.

- I'm counting on you. - Yes.

I will begin checking various things starting tomorrow.

THE OUTLAWS OF THE LAW

You're the man, Kiriishi!

Your requests are always on short notice.

Asami said you were cut out for this work.

This is not our field so...

I didn't know Kiriishi did tax evasion cases.

"Tax evasion specialist" is his character profile now.

COUNT ON ME FOR TAX AUDITS

His website home page changed.

Kiriishi, the Chameleon Man! He can impersonate anything.

He gets things done!

- What? - I understand.

What? Is he married?

He's got that element of surprise, too. So cool!

Why is he working with us?

I heard those two used to be colleagues at their former agency.

- Oh, yes, Kiriishi. - What?

How would you like to hire an intern?

It's a pleasure to be your intern.

Hey.

Please don't ignore me.

I was told by Mr. Todoroki to assist you.

It's not necessary.

I don't think I'm totally useless.

Do you know why I've never had assistants?

Is it because they flee?

It's because they're a hindrance.

A hindrance?

That's going too far.

Anyway, if you were pretending to be a tax examiner

Takashima is not really getting an audit, right?

I tipped off the National Tax Agency using their information forms.

Judging from the way he talked to me

he must have something to hide.

You really get things done.

Why did you ask Uzaki to go with him?

Well, I thought he might get along well with Kiriishi.

I don't think they will at all.

It's sort of an outside training.

THANK YOU FOR CONTACTING ME. CAN WE MEET SOMEWHERE?

Okay, I have another matter to attend to,

so you guys start working on this.

- Got it. - I'm sorry, but I'll have to pass.

- Really? - I'm busy with a separate matter.

A separate matter?

Maybe he's in his rebellious phase.

A rebellious 24-year-old, huh?

Not cute at all.

MATSUBARA

I still can't believe Chisato took her own life.

Do you think the city office is to blame for her death?

She seemed troubled since she was transferred

to a new division.

She used to say

that she felt isolated at work.

And it was because

she made the mayor angry.

We told the police, but she left no notes or anything

so we can't prove it, they said.

If only we had...

listened more to what she had to say, then she would be alive today.

Mr. Matsubara.

Why don't you take legal action for Chisato?

Why did Chisato have to choose death?

Wouldn't you like to find out the truth in a civil trial?

How are you guys getting along?

Well...

Mr. Kiriishi won't teach me anything.

We're filing a lawsuit against Minato City and Mayor Otobe.

This should lead to finding the truth about the bus accident.

What? Then I want to also--

That case is important, too.

That's why Kiriishi was brought in.

For now, be useful to him.

I understand.

But why are we following the client?

It's for a background check.

Do you always do something like this?

Uzaki, don't believe that clients are always honest.

Trust your own eyes at all times.

Be careful!

- Let's go out to eat. - I'd love to.

Which do you prefer? Eel or sushi?

- Eel. - Eel, you say?

He's having so much fun, isn't he?

Come in.

He's here, Mayor.

Excuse me. I'm Senga, a lawyer.

TAKURO OTOBE

Thank you for coming here.

I heard about you from Mr. Ishikura.

No problem. What can I help you with?

Actually, I'm mixed up in some hassle.

- A lawsuit? - Yes.

The family of a worker who died was talked into it by a lawyer.

Talked into it by a lawyer?

This is the complaint.

ATTORNEY TODOROKI KENJIRO

How about it?

Would you

take this case for me?

Of course.

That's reassuring.

I expect you to win at all costs.

Yes.

A nail that sticks out must be hammered down.

These are the account books.

Is this all of them?

Yes.

- Are we going to read them all? - Of course.

Hey, I got a call from the tax examiner about the audit--

Oh, he's my assistant.

- Nice to meet you. - Anyway

there was a different person in charge

and he couldn't understand me.

So when's the audit?

Next Monday.

We don't have much time.

Why are they bothering a health food company like us?

- Mr. Takashima. - What?

You seem to be doing very well.

Were you following me?

What does it matter what I do outside the company?

A small business president is out splurging every night.

The tax examiner will surely be suspicious.

If you want to have a successful audit

please submit every single bit of information on the flow of money.

Okay, I will.

All right.

How many today?

Three groups that are partners with Takashima.

You take care of that.

I've got oral arguments on the Otobe case.

That lawyer named Senga...

Do you have a history with him?

Things happen when you're in this world for a long time.

You mean...

- Like you were in a love triangle? - Hell no!

Winning streak at the agency.

Winning streak? What's that?

He lost a case to me when he could have made a record.

Wow. A bit too much pride.

That type is the biggest pain in the ass.

Which reminds me, how is he doing?

- Uzaki? - Yes.

I'd have to guess he's having a hard time.

He might have fainted when he saw the account books.

- I'd better get going. - See you later.

I'm sorry.

COURTHOUSE

Okay.

COURTHOUSE

Chisato Matsubara, aged 27, who worked at the Minato City Hall

due to emotional distress caused in her workplace

committed suicide at home

on February 20th, 2024.

The claim in this case is to Minato City for compensation

and to Mayor Otobe for the damage based on an unlawful act.

Are you sure these are the two claims in this case?

Yes, that is correct.

Counsel for the defendant, do you have any questions?

No, I do not.

Then the schedule for the next oral argument is...

You certainly did it on the Meat Housing case.

Why are you the counsel for Otobe?

I decided I wanted to be your opponent this time.

You shouldn't push your luck.

The trial has started.

I see.

I want to make sure.

You're saying that Chisato told you about workplace issues

only once?

Yes.

About one month before she died

she was crying about her job.

Chisato, are you all right?

I'm sorry.

Everything is fine.

What's the matter?

Chisato, what happened?

I...

I made Mayor Otobe angry.

Chisato.

It was my fault.

Did Chisato leave any diaries of any sort?

No, she didn't.

In the trial, we need to prove the facts

about what made her choose suicide.

If you remember something, please let me know.

I understand.

Mr. Todoroki, we will do whatever we can.

So please help us.

Of course.

I promise I'll win this case.

I feel dizzy.

Mr. Kiriishi.

You know about my dad's accident as well, don't you?

Yes.

I wonder why Mr. Todoroki

invited me into his law firm.

Mr. Todoroki says that my dad was not responsible.

But still

I imagine the family of the victims resenting my dad to some degree.

I don't know.

I thought maybe you'd heard something about it.

- Uzaki. - Yes.

Keep working.

Got it.

I didn't think you would contact me.

Yes.

We were looking for a competent lawyer like you.

Thank you.

I feel that there's more I can do at a larger law firm.

That's true.

Besides, that place has an overall bad reputation in this business.

Yes.

So, as sort of a condition as to having you in our law firm...

Because we just started working on a case against Mr. Todoroki...

I want you to tell me more

about where you work now.

It doesn't matter if you leave with some dirt.

What is this?

What do you mean?

What do you want to know?

We've checked your books thoroughly.

Based on your company's size, your gross profit is extremely small.

And it started suddenly from three years ago.

That must be because...

we sell superior products at low prices.

This health supplement boasts of high quality

but the basic ingredients makes the cost about 150 yen per box.

You're really trying hard to make a profit, aren't you?

You must have a secret account book.

What are you talking about?

Didn't I ask you to give us all the information?

One billion yen in three years?

You made manufacturing factories in Laos issue fake invoices

to significantly inflate the cost figures.

That's why the gross profit seems so low.

Mr. Takashima, the tax examiner looks at the size and type of the company

and they check for unnatural deviation

between normal sales and profits and the numbers declared.

My guess is that they noticed it this time.

From what I can see, your accountant must have followed orders from you.

Okay, let's talk about what to do now.

Mr. Takashima, do you know the name of the tax examiner?

I think his name was Toshiaki Imai.

Toshiaki Imai.

Formerly at the Criminal Investigation Department.

It looks like we have a tough opponent.

With sloppy accounting such as this, he'll definitely pick it apart.

You guys will do something, right?

- It's your own fault for cheating-- - You.

- You? - You.

You. Are you good at acting?

W-What do you mean?

This is our supplement called Sinbino.

It revitalizes and restores the base of human cells

and it has anti-aging benefits unlike any other.

Revitalizes... human cells?

Have you heard of an ingredient called silica?

No, I've never heard of it.

It's also called the "mineral of beauty"

and it's very popular among women who aspire

to keep their skin youthful for as long as possible.

Celebrities from around the world are using this ingredient now.

Sounds kind of sketchy to me.

- But we are serious. - I'm sorry.

Hello. I'm Imai, the examiner.

I'm Takashima, the company president.

And he is--

Ch-Chief Accountant, Adachi.

Pretend to be an employee?

You don't pretend to be one. You become one.

But you guys aren't our employees.

Tax audits are mind games, if you will.

Once the examiner has doubts, he'll ask questions consecutively.

Each exchange between us will affect the outcome of the audit greatly

so you must be ready for battle.

Battle...

Do you think you can trust such an important task

to your accountant here?

Well...

Alright then,

we want to install all the cash flow of your company

so please give us everything including what you're hiding.

Also, can we see all the materials you have here?

We don't want to risk overlooking anything.

Right.

I'm Kudo, the Product Development Manager.

Where are the materials prepared?

- Yes, they're over there. - Thank you.

First of all

please explain the details of your business.

Yes. Our business is mainly manufacture and sales of supplements

and we develop our products targeting women who are interested

in health and beauty.

What did you do before this business?

I-I was working in the printing business.

You were working in printing

then suddenly switched to selling health supplements?

The reason?

A lot of people

get into selling supplements because it's easy to make money.

Audits usually last two days.

In the morning of the first day, the examiner will ask the president

why you founded this company

and what kind of people are your target customers.

In other words, questions unrelated to taxes.

However, there will be no pointless questions from them.

Even small talk has a purpose.

Actually

when I was young, my mom's health was poor.

So I always wanted to do something to support people's health.

- I see. That's a nice reason. - It's nothing, really.

Mr. Takashima, do you have a hobby?

A hobby?

Be careful about questions on your hobby.

For example, if your hobby is golf

they might suspect any receipts for golf with clients they find

to be your personal expenses instead of entertainment expenses.

Then I should hide the golf clubs.

Please do. Your answer should be that you don't have any hobbies.

Well, I'm working so much that

- I don't have time for hobbies. - I see.

And then, the main event will start in the afternoon.

The examiner will check the books all at once.

May I ask you a question?

Yes?

According to your website, your sales seem to be quite strong.

Why is your gross profit so low?

What?

And it looks like it suddenly decreased three years ago.

Why did your profit margin go down so much?

Well...

Tax examiners study psychology at the National Tax College.

Psychology.

They would catch the mannerisms or conduct of a lying person.

Mr. Takashima, you tend to show misplaced anger when called out.

Hey, I do not!

Anyway, please try not to speak when not necessary.

If they start digging, I'll help out.

Actually, the health food business is increasingly competitive.

Three years ago, we revamped our main products to compete.

That's when the profit margins dropped significantly.

How does revamping products cause the drop in profit margins?

Well...

That's because we started using premium ingredients.

It resulted in higher costs.

Premium ingredients?

Exactly.

I will explain as the product development manager.

Our main product is this supplement called Sinbino.

Its main ingredient is silica, a type of silicon.

- Silica? - Haven't you heard of it?

It has many benefits, like anti-aging and immune system strengthening.

May I see the raw material cost of silica?

Certainly.

Just a moment.

Here it is.

- Does it really cost this much? - Of course!

Silica is also called the "mineral of beauty,"

and is a very popular aging-care ingredient

among women who aspire to keep their skin youthful forever.

Celebrities from around the world are now using this ingredient now.

I see.

I told the president many times that we'll lose money

if we incorporated such an expensive ingredient.

But our president is a man who won't back down.

Our company philosophy is to make the best products.

By the way, we're currently optimizing our factories

and we're expecting improvement in profit margins next quarter.

I see.

Then, the reason you moved your factory to Laos

was because of this revamp of your products?

Can I have a look at the contracts with the factory?

Of course.

What is this sales figure?

Oh, that's from the subscription sales.

Why are you changing business partners every year?

That's because we try to cut the shipping costs.

We compare several companies to decide which to partner with.

May I see the salaries of the employees?

Yes, here they are.

Kiriishi, the Chameleon Man.

Thank you for your cooperation these couple of days.

We will inform you of the results of the audit at a later date.

Yes.

We did find some undeclared sales.

I apologize for our incompetence.

I will make sure to report those sales.

- Goodbye then. - All right.

Thank you very much.

- We did it! - We did it!

That was good. Good job, you guys.

We have to wait for the results, but there weren't any big mistakes.

I'm so glad I hired you.

Why should I let the government take my money I worked so hard for? Right?

I'm glad to be of help.

You guys. Let's celebrate tonight.

Of course it'll be on me.

- Okay, let's do it. - Good.

You're a good drinker.

You should drink too, Mr. Takashima.

- You were right about the questions. - Yes.

Your bad acting worked well, too.

Bad acting? Thank you anyway.

Was my acting that bad?

How much tax does the government want to take from us to be satisfied?

I know how you feel.

We lawyers are having a hard time these days, too.

I'd like to be as smart as you, Mr. Takashima.

- I'm not doing much. - Oh, yes, you are.

You are someone who knows how to make money.

I bet you have other things going on besides your company.

Well, there are many ways to make money.

Like what? For instance?

Like investment overseas.

I see. That's very interesting.

I'm not saying any more. Beyond this is private.

But we just got away with tax evasion together, didn't we?

Your voice is too loud.

What if somebody hears?

Don't leave me hanging. You can tell me just a little bit.

You know we aren't decent lawyers either.

Come to think of it, you're right.

Okay, will you step out for a minute?

I'll call you over later.

- Excuse me. - Yes, thank you.

Don't go sit with other customers.

- Okay, just a little bit. - Yes.

He could be the card that gets Otobe.

Who is he?

His name is Takashima.

He's the president of a small health food business.

The police have him on a list for investment fraud.

The Second Investigation Division told me there are many victims.

Investment fraud would be the job of the police.

Takashima and Mayor Otobe were friends from grade school.

They still go golfing together.

If we find dirt on him, he might be a good card to hold.

I see.

And you think one of us should go undercover to investigate.

You have an associate who's perfect for the job, don't you?

- Excuse me. - Hey!

- What does this mean? - What is it, Mr. Takashima?

It's a provisional seizure decision by the court.

It looks like the creditors filed for seizure

of your bank accounts for debt collection.

Debt collection?

People who invested money instructed by you

are claiming you committed an investment scam.

Does it ring a bell?

He said they were going to build a supplement factory in Laos

and asked me if I was interested in investing.

How much did you invest, Mr. Iida?

Personally...

Ten million yen?

So, what did Mr. Takashima say to you?

He said his local partner in Laos disappeared with all the money.

He said that he was also a victim of deception.

Mr. Takahashi, would you like to file a lawsuit with us?

Other lawyers have told me there's no chance of winning.

It'll be all right. I promise you we will obtain the proof.

Our tax accountants are so useless, it made me feel anxious.

A billion yen in three years?

We want to install all the cash flow of your company,

so please give us everything including what you're hiding.

Also, can we see all the materials you have here?

We don't want to risk overlooking anything.

Yes.

Hello.

How is it going on your side?

I found it. The records of receiving investment.

You're the best!

All that's left is the intention to deceive.

Yes.

You don't need to worry.

Fraud is a difficult crime to prove.

They need to establish proof that the perpetrator

had the intention to deceive from the beginning.

The intention?

But nobody is stupid enough to tell others

about a fraud they committed, right?

What's important is

to bring the victim overseas where you said you'd build a factory

and show them the site.

- What? - That's brilliant.

But won't they suspect anything?

Of course not, I'm careful.

I pay local people to go along with my story.

- The interpreter was in on it. - Oh, that's interesting.

I see.

First-rate guys like me spend money on constructing lies.

It's rare for a woman to come to a place like this alone.

I've always wanted to see what it's like.

People who work here look so beautiful.

You are no exception, Madam.

Is anything the matter, Mr. Takashima?

Was this your objective from the start?

What are you saying?

Did I do anything to you?

If you need a good attorney, let me know.

You bastard.

Oh, there was one thing I wanted to ask you.

Mr. Takashima, I heard that you were

childhood friends with Mayor Otobe of Minato City.

Is it true?

COMPLAINT

COMPLAINT

Total of 12 cases

claim for compensation is 180 million yen.

What's important is to bring the victim overseas

where you said you'd build a factory, and show them...

We have clear proof of intention.

I went to a nightclub for adults for the first time the other day.

And I overheard this conversation from the next booth by accident.

- That's quite a coincidence. - Yes, I was surprised.

We're getting the payment and the card to hold.

Uzaki!

Good job.

Thank you.

Thank you for a job well done.

You were pretty good for a ham actor.

Kiriishi, the Chameleon Man. You lived up to the name.

Uzaki.

Yes?

Todoroki doesn't hold resentments.

What?

There's someone who framed your dad.

Todoroki and I left the former firm to drag him out.

I'm asking you

to trust us old men sometimes.

Hey!

Do you want to go out for a drink later?

No, thank you. I'm a lightweight.

He's just cold on the surface.

So are you saying you helped with the tax evasion?

No, you got it wrong.

Then what did you do?

Well, it's kind of complicated.

Long story short

it was a Robin Hood-like job.

Robin Hood?

Then you did good!

You're making your mom proud!

When you quit being a salary worker and became a lawyer, I was worried.

But now you're a hero for justice.

I don't know...

I wish your dad could see you now.

TAKAIDO MANUFACTURING CLAIM FOR DAMAGE CASE

That can't be true.

We passed the tests.

Our company doesn't have anyone like that.

It must be some kind of a mistake.

Good morning.

Mr. Todoroki.

I want to work on the trial against Otobe, too.

Mr. Todoroki?

What's this?

THE REALITY OF UNSCRUPULOUS LAWYERS WHO CREATE LITIGATION

They got us.

This was taken at that club.

I've secured the evidence.

You really hit him hard.

Where's Takaido?

Where did he go?

Mr. Todoroki?

Come in.

Excuse me.

Welcome to Three Star.

A disciplinary claim?

This might be your last trial as a lawyer.

No way I'm letting some employee's nonsense get in the way.

Don't assume that what you see is the only justice out there.

Take her own life?

I want to know the truth too.

Translated by: Ikuko Ohno