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某宗教團體天之道法人代表鬼澤鐵平（三國連太郎 飾）籍著宗教法人不用納稅的法律漏洞作掩護，將從其他行業(yè)得來的黑金以宗教名義藏匿起來，并且過著奢華淫糜的生活。國稅局得知消息，派出偵查科的坂倉亮子（宮本信子 飾）調(diào)查此案。亮子與東大畢業(yè)的新人三島（益岡徹 飾）幾經(jīng)周折，艱難取證，然鬼澤狡猾非常，調(diào)查工作困難重重?！ ×硪环矫?，鬼澤與政治家、地產(chǎn)商人、銀行家和黑社會相互勾結(jié)，為了得到某塊土地對這里原有的住戶進行恐嚇與騷擾，手段惡劣，無所不用其極。 這次亮子面對著一群比當年權藤英樹更加難纏和狡猾的對手……
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