Eiji Kurisu (Satoshi Tsumabuki), a tax accountant who’s lost his sense of purpose after a career setback, is asked by Royal Human Corporation to investigate its struggling horse racing division. The company’s founder, Kozo Sanno (Koichi Sato), passionately supports the division, but his son Yutaro (Kotaro Koizumi) wants it shut down, while Kozo’s wife Kyoko (Hitomi Kuroki) despises it altogether. Sent to Hokkaido to meet Kozo, Kurisu arrives late and witnesses him lose a prized horse auction to rival owner Yoshihiro Shiina (Ikki Sawamura). Drawn into Kozo’s world, Kurisu encounters a life far removed from his own—and unexpectedly reunites with his former lover, Kanako Nozaki (Wakana Matsumoto), who now works at her family’s farm. After recommending the division’s closure, Kurisu learns from Kanako the harsh realities of horse racing. Inspired by Kozo and Kanako’s passion, he rediscovers his drive and sets out on a new path.
Kurisu has always admired his father, who runs a tax accounting firm, and dreamed of working with him one day. To broaden his skills, he joined a major tax firm, but a professional setback left him disillusioned. His life takes an unexpected turn when he meets racehorse owner Sanno Kozo, reigniting his sense of purpose.
