On the eve of Japan's defeat in World War II, fanatical militarists originally planned to use the gold hidden in the Bank of Japan as a fund for revival, but it was retained by Army Captain Masami Sasakura. Since then, this batch of gold has retreated behind the scenes of history in the name of M funds, manipulating the direction of Japan's and even the world's political and economic situation. Entering the 21st century, Masashi Yuichi (played by Sato Koichi), who used M funds as a means of fraud, unexpectedly received a commission from the mysterious figure "M" (played by Katori Shingo), who asked Masashi and his most trusted assistant Ishi (played by Moriyama Mirai) to defraud up to 10 trillion yen from an organization called the Japan International Cultural Promotion Association, and this money came from the legendary M funds. It is said that Masashi Sasakura prayed that the M funds would be used for the right path of national and world revival, but today this money has long been reduced to a tool for greedy people to make money from money. With huge risks, Masashi and his partners set off. On the journey around the world, dangers come one after another... This film is adapted from the original work of Harutoshi Fukui.