Matsudaira Matsuko (Yonekura Ryoko) of the Tokyo Regional Taxation Bureau’s Eighteenth Tax Investigation Section, Information Branch is carrying out secret surveillance on a transsexual bar. She scents tainted money not just from the establishment but also from one of its customers who lives it up practically every night. That customer is Makino Setsuko (Takaoka Saki), the daughter of a hospital director. Setsuko is a a cosmetic surgeon and has operated on hundreds of transsexuals. Matsuko suggests letting both parties go for now so that their movements can be monitored, and then smoke them out in one stroke. However, her section decides to carry out an immediate search of the premises. Matsuko is assaulted by a defiant transsexual during the search. She is taken to the hospital run by Setsuko’s father, Gonzo (Ito Shiro). While there, she has a fateful encounter with Hayao (Hayami Mokomichi), Gonzo’s second son who works at a clinic on a small island, but … …