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13 年前
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板仓亮子（宫本信子 饰）是港町税务署的调查员，她工作认真负责，但在收到一位老婆婆的指责后，她不再将目光停留在普通老百姓身上，而是转移到大的商会上面。在她锲而不舍的追查下，许多狡猾的公司老板纷纷现出原形。不过亮子也有为难的时候，经营旅馆业的权藤英树（山崎努 饰）就是一条狡猾的老狐狸，任凭亮子怎样调查也找不到蛛丝马迹。
不久后，亮子因工作出色被调到国税局侦查科，她和同事齐心协力侦破不少偷税案件。随着一同匿名举报电话的到来，权藤的案子再次提出，亮子决心将其偷税事实彻底查清……。这是一部出色的心理惊悚片，剧情设置在医院的停尸房。法律系学生马丁为了赚外快，到医院停尸房当夜晚看更人，不料此时有人用手术刀接二连三杀了好几个女子。结果马丁成了嫌疑犯，跟调查此案的警探之间产生了紧张的关系。。Martinez, a lonely accountant who really prizes his daily monotony, is pushed by his hierarchy to retire. While his life stability is threatened, his neighbor, a woman of his age, is found dead in her home after several days. Although he has never met her, her death will make him realize that his life is still ahead of him.。