Someone has stolen all the wages for all the employees at a major company. The culprit was apprehended through a discarded cigarette, but as the whereabouts of the missing money is still unknown, a reward is being offered for anyone who finds it. Kyousuke happens upon a coded message that seems to indicate the hiding place. Leaving Takuboku behind since he’s still cut ties with him, Kyousuke sets out with young Hirai to decipher the note.