Joe Okita and Serizawa hear of the armed robbery of a truck carrying one billion eighty million yen's worth of Mint paper. Knowing that the thugs will now need a counterfeiter to make the bogus bills they each decide to cash in on it by selling them the idea that they need Sakamoto the best counterfeiter in Japan. A seesaw game unfolds between the three men as each tries to outdo the other two in handing over Sakamoto for one million yen to Hijikata the big boss who intends to make counterfeit money with the stolen paper. A little belatedly they realize it needs their combined forces to outwit Hijikata and they raid his place together. Outnumbered however they are thrown into a basement room and the gas is turned on. Certain death stares them in the face but the three men are not ones to take things lying down....