A female tax auditor, Ryōko Itakura, inspects the accounts of various Japanese companies, uncovering hidden incomes and recovering unpaid taxes.

One day she persuades her boss to let her investigate the owner of a string of love hotels who seems to be avoiding tax, but after an investigation no evidence is found. During the investigation the inspector and the inspected owner, Hideki Gondō, develop an unspoken respect for each other.

This visual novel is an adaptation of the 1988 film of the same name by Juzo Itami.