金融庁検査への対応と伊勢島ホテルの経営再建という、２つの大きな課題を突きつけられた半沢（堺雅人）。 金融庁検査を先頭で率いるのは、何と大阪西支店へ国税局査察部統括官として査察に入り、半沢と凌ぎを削った黒崎（片岡愛之助）であった。 黒崎は国税局から金融庁に戻り、東京中央銀行に対する検査の主任検査官として任命されたのである。 半沢は、伊勢島ホテルが２００億円の融資を得るために、資金運用による損失の事実を隠ぺいする工作を行ったことを突き止め、その黒幕を探し始める。同時に伊勢島ホテルを救い、東京中央銀行が金融庁検査で巨額の引当金を積むことを避けるために、伊勢島ホテルの聖域とも言われる領域に手を付けることを湯浅社長（駿河太郎）に進言する。 しかしそのためには、湯浅社長と対立する羽根専務（倍賞美津子）の圧力をかわし、羽根を新社長に据えようと画策するある人物と闘う必要があった─。 Posed that the restructuring of the Ise Island hotels and response to the Financial Services Agency inspection, the two major challenges Hanzawa (Masato Sakai) . Enters the inspection as IRS inspection unit responsible officer to Osaka west branch what, and led by at the beginning the Financial Services Agency inspection, was competing and Hanzawa and Kurosaki (Kataoka Ainosuke) was. Kurosaki returns to the Financial Services Agency of Regional Taxation Bureau, it is was appointed as chief inspector of the inspection to the Tokyo central bank.
Hanzawa Naoki works as a loan manager at the Osaka Nishi branch of Tokyo Central Bank. One day, Hanzawa makes a loan contract for 500 million yen with Nishi Osaka Steel Company. Hanzawa didn't want to approve the loan, but he had to due to the branch manager's order. Nishi Osaka Steel Company seems financially stable, but the company actually hides massive amounts of debt through fraudulent accounts. The company is caught. Three months later, Nishi Osaka Steel Company goes bankrupt. The bank's branch manager is Asano. He is an ambitious man and tries to shift the blame to Hanzawa. Hanzawa then attends an inquiry about the loan failure at the bank's headquarters in Tokyo. Hanzawa denies fault and promises to retrieve the 500 million yen loan. He did this because it's the only way for Hanzawa to survive as a banker.
