Hanzawa Naoki works for Tokyo Chuo Bank as the head of the Loans Division at their Osaka Nishi branch. The overbearing branch manager, Asano, forces him to award an unsecured loan of 500 million yen to Nishi Osaka Steel. On the surface, Nishi Osaka Steel seems like a very reputable company, but in actual fact it is a company in deep trouble. Debt-ridden, the company accountants resort to window-dressing the financial statements in order to hide the truth from the public. Three months after the loan, Nishi Osaka Steel goes bankrupt and the ambitious and power-hungry Asano makes Hanzawa the scapegoat for the 500 million loss. Hanzawa is called to Tokyo to answer to the internal investigations team, where he vehemently denies responsibility for the loss, and swears to recover the 500 million yen. That is the only course of action for Hanzawa, if he wants to survive in the banking industry.
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Shuichi (Tadayoshi Okura) had a motorcycle accident 4 years ago. Because of the accident, he lost the last year of his memory. One day, at a friend's wedding, Shuichi has a fateful meeting with Yoshimi (Mirei Kiritani). They enjoy happy times together and Shuichi thinks about marrying Yoshimi. Then Yoshimi becomes sick. A sad truth is hidden in the lost memory of Shuichi.
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Hizaki Yuko is a child psychologist working at the Childcare Center. At work, her heart goes out to the children at the center, especially so for the little girl Komada Reiko, who suffers abuse at the hands of her drunken father, Komada Koichi. At home, she has to endure the grumblings of her mother, Tamiko, who is the sole caregiver of Seitaro, Yuko's father suffering from Alzheimer's. With the suffering of the children at work and the complaints of her mother at home, Yuko can hardly get any rest and peace of mind. Sudo Shunsuke is a teaching art at a high school, but the days just flow by aimlessly for him. He dreams of creating a masterpiece and have his talent recognised by the world, and thus he spends all his free time creating his art. His girlfriend, Kiyooka Miho, is pressuring him to get married, but Shunsuke is reluctant to do so, as family and kids would just tie him down and stop him from realising his dream. One day, a crime takes place in Shunsuke's neighbor's apartment. The police had deemed it a murder-suicide, based on the suicide note left behind by the son, claiming that he had killed his grandfather and parents. Detective Mamihara Koki, based on his gut instinct, feels there is more to it, as the brutality of the parents' murder seems uncharacteristic of the child perpetrator. He decides to pursue the case further, and soon, Shunsuke and Yuko are unwittingly pulled into the investigations..
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Kagami Dan is a 16-year old first year high school student who is neither good in his studies nor in sports. He tends to coop himself up in his room, but one day, the spirit of his dead father possesses his body! With his father's skills, he soon becomes the ace of the basketball team, and captures the heart of the school Madonna, Minaduki Mana. Suddenly, life at school becomes all rosy, surrounded by good friends and liked by all. However, his friends soon begin to suspect the secret behind the change in him... His father can only stay in his body for 49 days, after which what will happen to Dan and the spirit of his father? Will Dan be able to find his true self from this experience? Or will it be the end of Dan?
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Mysteries are revealed like the words "Simple Plan," "Third Secret of Fatima" and also the mysterious white man which are all mentioned in the movie "SPEC: Heaven".