Following up on the huge box-office success of Yonigeya Hompo -- a satirical comedy about an agency that helps debtors flee their creditors -- Takahito Hara spins this sequel about the joys of personal bankruptcy. The agency, run by Masahiko Genji (Masatoshi Nakamura), has shifted the focus of his company from late-night getaways to legal solutions in Japan's chapter 11 laws. In a country where bankruptcy is a mark of great personal shame, debtors often resort to nefarious legalized loansharks like the one run by the villainous Fukujiro Toyotomi (Toshiyuki Hosokawa). The film hinges on one of Toyotomi's unfortunate customers, Shoichi Aratama (Morio Kazama), himself an overly kind-hearted manager of a loan company that's about to go belly up. Toyotomi -- who used to work for Aratama's company -- agrees to help his former boss out with one condition: Aratama must take out a life insurance policy with Toyotomi as the sole benefactor.
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