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The Tokyo Regional Taxation Bureau is made up of a few investigative divisions. As the name suggests, the ranking in terms of prestige, goes hand-in-hand with the division's number, with 1 being the elite team. This drama concentrates on the 3rd Division, which is led by Kuromachi Fujio. He has a small team of staff under him; Tsuburaya is the daughter of an ex-Marusa elite investigator, and she is basically the key person to all undercover investigations. Zaitsu Kazumi is the strategist in the team, while Yasuda is the one with all the technical know-how to come up with the gadgets required. Every episode is a mini story on its own, with the 3rd Division team uncovering all the tax evasion tactics employed by all sorts of people. The tax evasion tactics are all very interesting and bizarre, but the undercover investigations to uncover them, are even more spectacular and unique.