Having saved Tokyo Chuo from possible ruin by uncovering fraud on the part of Cyber Acrobatics, Hanzawa gets back his old job at the bank. However, he is soon faced with the unenviable task of restructuring Teikoku Airways, the nation’s largest air transport company, which is on the verge of bankruptcy. The government is proposing to cancel 70% of the company’s debt to each of several large banks, including Tokyo Chuo. Hanzawa thinks he knows a better way for Teikoku to restructure on its own, but first he must convince company executives to get on board with his plan. And he soon finds that a seemingly insurmountable obstacle stands in his way...

Hanzawa is determined to resist the government’s demand that the big banks write off 50 billion yen in Teikoku Airways debt. Hanzawa and his team instead craft a restructuring plan that prioritizes saving employee jobs. But the government is unsympathetic and tells him to scrap his plan and start over. Hanzawa bridles at the rebuff, but even Teikoku executives themselves are deadlocked over the restructuring plan. Meanwhile, Kurosaki, Hanzawa’s nemesis on the Securities and Exchange Surveillance Commission, discovers a serious financial oversight on the bank’s part.

Working with Moriyama of Tokyo Central Securities, Hanzawa devises a new plan for restructuring Teikoku Airways. However, their proposal that Sky Hope Airlines accept Teikoku’s excess personnel is abruptly rejected. Meanwhile, public sentiment hardens against Tokyo Chuo as the Financial Services Agency issues a regulatory compliance warning against the bank. The timing of the injunction leads Hanzawa to conclude that there must be an inside informant. Can he ferret out the traitor within the bank and find a way to show that “deception costs double”?

半沢（堺雅人）が東京中央銀行本部、営業第二部次長に栄転し、既に１年が経とうとしていた。ある日、部長の内藤（吉田鋼太郎）に呼び出された半沢は、突如大きな仕事を背負わされることになる。それは老舗ホテルである伊勢島ホテルの経営再建と、近く金融庁が東京中央銀行に対して行う「金融庁検査」への対応だった。 伊勢島ホテルは長く業績が低迷し、東京中央銀行が２００億円の融資をしたばかりであったが、その直後、資金の運用失敗で１２０億もの損失が出ることが明るみになったばかりであった。 大阪で回収不能と思われた５億の不良債権を回収した半沢だが、１２０億となると次元が違う。「自分には無理だ」と言う半沢に対して、この案件は頭取（北大路欣也）命令であると内藤は告げる。 早速再建のために奔走する半沢だが、今回の巨大案件には伊勢島ホテルの羽根専務（倍賞美津子）はじめ様々な立場の人間の様々な思惑が錯綜しており、早期に事態の収拾を図ることは不可能のように思われた。 Hanzawa (Masato Sakai) will change for the better in the second deputy director Tokyo central bank headquarters, sales, one year had been opened for almost already. One day, director Naito (Yoshida steel Taro) Hanzawa that was called in to, so that is shouldered a great job suddenly. And the restructuring of the Ise Island Hotel is a well-established hotel, it was a corresponding FSA takes on the Tokyo central bank close to the "Financial Services Agency inspection".

融資事故の情報をマスコミにリークすることと引き換えに、ついに東田（宇梶剛士）の潜伏先を突き止めた半沢（堺雅人）。しかし、その場所に張り込んだ竹下（赤井英和）が送ってきた写真に、東田と一緒に写っていたのは何と浅野支店長（石丸幹二）だった。 調べると、東田と浅野支店長にはお互いを結び付ける過去があることが判明。そこで半沢は、浅野が東田から何らかの見返りを得ていないか、その証拠を探し始めることに。 そんな中、花（上戸彩）は突然、アルバイトがしたいと言い出す。以前していたフラワーデザイナーの仕事ではないし、何のために働くのか真意を図りかねた半沢は花に尋ねるが、花は答えようとしない。 その後、部下と策を練って浅野の金の流れを掴むことに成功した半沢は、鍵を握る東田の愛人・未樹（壇蜜）に接触。東田の隠し資産について聞き出そうとするが、未樹はなかなか口を割らない。しかし未樹が、「ネイルサロン」を開くのを目標にしていることが分かった半沢は、花に言われた“ふとした一言”をきっかけに、未樹に銀行から正式な融資を受けるよう提案し、その手助けをすると話す。未樹は戸惑いながらも半沢の提案を受け入れようとする。未樹を東田から引き離して隠し口座の情報を聞き出そうとした半沢だが、またしても国税の黒崎（片岡愛之助）が半沢の前に立ちはだかる。 In exchange for leaking information to the press of the loan accident, finally Higashida (宇梶Takeshi) was tracked down hiding destination of Hanzawa (Masato Sakai) . However, I Harikon in its place Takeshita (Akai Hidekazu) what to photograph has been sent, had been taken with the Higashida Asano branch manager (Ishimaru stem two) was. If you look, that there is a past to tie each other to Asano branch manager and Higashida turned out.

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Hanzawa (Sakai Masato) Tokyo central bank, who works in you, this means you are saddled with non-performing loans of ¥ 500 million in loans to the West Osaka Steel, Hanzawa move to the recovery of the loan money to bet the fate of their own. Doubt Meanwhile, from material that is left of the company's bankruptcy is "bankruptcy plan" emerged. President of Takeshita metal was forced to chain bankruptcy under the influence of western Osaka Steel bankruptcy, Hanzawa is Takeshita Kiyohiko (Akai Hidekazu) and the cooperation in, hard-won, finally Higashida president (宇梶Takeshi) market value that is owned by overseas I identify the presence of the villa of 50 million yen. But IRS has also noticed at about the same time the existence of this property, the IRS inspection unit responsible officer and Hanzawa and around the assets seizure Kurosaki (Kataoka Ainosuke) intense battle unfolds between.

Of Tokyo Osaka west central bank branches and loan manager Naoki Hanzawa (Masato Sakai) was He joined the bank in the bubble economy last stage, the so-called "bubble He joined set". Currently 20 years as have elapsed from it, it had become a generation to play a central role of business in a row. Working for the Tokyo head office loan department passed Mari Nin (Mitsuhiro Oikawa) is a synchronous lines Lines set and Hanzawa, close relationship of He joined since. The advice frequently, and continue to follow the Hanzawa. Meanwhile, at home, his wife Hana (Aya Ueto) is supporting her husband in a bright honest personality even while complaining. In such Hanzawa, branch manager of a sudden one day Asano (Ishimaru stem two) it was decided that aggressive instructions from down, to attach the loan agreement of 500 million yen from west Osaka Steel. Moreover, despite the borrower for the new condition is "unsecured".

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.

After Tokyo Chuo snatches a big deal out from under the nose of Tokyo Central, Hanzawa and his assistant Moriyama vow to get revenge. But when they approach the buyer, Cyber Acrobatics, they are met with a flat-out rejection. Next they talk to the president of Spiral, the company being acquired, only to be told that a mere subsidiary like Tokyo Central cannot be trusted. Hanzawa is left wondering if there’s no way of winning again the big bank…

Hanzawa declares open war against Tokyo Chuo when he becomes an official advisor to Spiral, which Cyber Acrobatics had been seeking to acquire. Although he manages to defend Spiral against the bank’s unfair acquisition plan, the company remains in a difficult situation. Then Hanzawa comes up with a plan to turn the tables on Tokyo Chuo. But one day inspectors from the Securities and Exchange Surveillance Commission suddenly show up at Central Securities, and Hanzawa finds himself face to face with his old nemesis Kurosaki. Hanzawa suspects that Tokyo Chuo is somehow behind the surprise audit…

Thanks to Hanzawa’s plan, Spiral succeeds in pulling off a reverse takeover of Fox. However, to save face, Tokyo Chuo, at vice-president Mikasa’s urging, tries to pressure Cyber Acrobatics into accepting an additional investment of 50 billion yen so it can buy up Spiral’s stock. Hanzawa is left dumbfounded at the underhanded means that the big bank is willing to stoop to in order to get its way. At the same time, he begins to realize that Cyber Acrobatics’ earnings figures are not as transparent as they seem.

Hanzawa gets a look at the government task force’s draft restructuring plan. He is surprised to see that Teikoku Airway’s money-losing flight to Ise-Shima has been taken off the list of routes to be abolished. Then he realizes that Minobe, a powerful ruling-party politician who represents Ise-Shima, was responsible for building the local airport! Convinced that Minobe is the key to everything, Hanzawa tries to find a way to thwart the government’s plan, but in the process he uncovers the dark underbelly of Tokyo Chuo.

Hanzawa begins probing the fate of a two-billion-yen loan which Tokyo Daiichi Bank made to ruling-party Secretary General Minobe before the bank’s merger. However, Hanzawa is forced to back off when confronted by evidence that former Deputy President Makino was accepting illegal funds before his untimely death. Determined to press ahead, Hanzawa decides to move his investigation to Ise-Shima after receiving a tipoff about the missing loan. Then, while poring over Ise-Shima State’s old financial records, he runs across someone he didn’t expect to see there. Can Hanzawa uncover Ise-Shima State’s secret and show his enemies that deception costs double?

西大阪スチールへの融資で焦げ付いた5億円もの金額を、全額回収すべく奔走する半沢（堺雅人）だが、東田（宇梶剛士）が海外に所有する5千万円の別荘は差し押さえ寸前で国税局の黒崎（片岡愛之助）に横取りされる結果となってしまった。 そんな半沢を次に待ち受けていたのは、裁量臨店（さいりょうりんてん）と呼ばれる本部からの内部検査。しかしその検査は、融資事故の全責任を半沢に押し付けようとする浅野支店長（石丸幹二）が意図的に仕組んだもので、 浅野の息のかかった人事部の小木曽（緋田康人）を中心としたメンバーで構成されていた。 一方、半沢と共に東田の居場所を探し続ける竹下（赤井英和）は、東田が隠れ家に使っていたマンションの所有者・小村武彦（逢坂じゅん）を探し当てるが、小村は東田について一切口を開こうとしない。 そんな中、半沢を支える妻の花（上戸彩）は、大阪へとやってきた浅野支店長の妻・利恵（中島ひろ子）を歓迎する食事会に参加したことをきっかけに、利恵と懇意になる。半沢は、妻の花にまで会社のことで気を使わせてしまっていることを詫びる。 裁量臨店は半沢たち融資課に不利な情報ばかりが噴出し、融資課一同は苦しい立場に追い込まれる。そして5億円の融資事故の情報をマスコミにリークすることと引き換えに東田の潜伏先を突き止めた半沢は、東田、未樹と一緒にいる男の姿に衝撃を受けるのだった。 Scramble in order to collect all amounts due, even 500 million yen that was burnt in the loan to the West Osaka Steel of the amount Hanzawa (Sakai Masato) but, Higashida (宇梶Takeshi) villa of 50 million yen, which is owned by overseas tax in foreclosure brink Bureau of Kurosaki (Kataoka Ainosuke) I've been the results that are pre-empted.

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I Negae~tsu to IRS Miki (Dan honey) is Kurosaki (Kataoka Ainosuke) to do business with, instead of get overlooked seized of opening funds shop Higashida 's Mitsui to himself, I promise to cooperate with the investigation. Investigation goes into hiding ahead of Higashida, Miki escape from the veranda with a passbook and seal passed from Higashida. , Not a location that is instructed by Higashida, it was headed after that it was Under Kurosaki that is standing nearby. I was watching near the whole story Takeshita (Akai Hidekazu) is, as "the fat lady has sung" Hanzawa (Sakai Masato) to tell. Its just before Hanzawa, at a meeting to be attended subordinates in the branch Asano (Ishimaru stem two) had just been sentenced to unofficial announcement of a substantial loan from. Among the secondment will be decisive, still Hanzawa attempt to last stand. Hanzawa action is taken, and finally the whereabouts of Truth and Asano ...

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As retaliation for exposing financial fraud at his employer, Tokyo Chuo Banking Corporation, Hanzawa is transferred to one of its subsidiaries, Tokyo Central Securities. There, not only is he sidelined from any major projects, he also finds that his new coworkers resent people transferred from the bank. When a huge M&A project comes in, Tokyo Central jumps at the chance to put their rivals at Tokyo Chuo in their place… And so a new battle begins for the indomitable banker Naoki Hanzawa!

Tokyo Daiichi Bank execs Owada and Nakanowatari hand evidence of Minobe’s illicit payments from Ise-Shima State over to the ruling-party politician himself. Furious, Hanzawa vows to avenge their betrayal “one-thousand-fold” but finds himself removed from the Teikoku Airways restructuring project. Disillusioned with the world of banking, Hanzawa feels like giving up, but his colleagues urge him to fight on. After tracking down a key figure in the affair, Hanzawa comes to a shocking realization. Will the maverick banker—who bet his pride, his sense of justice, and his entire soul on the bank—ultimately prevail and show his enemies that “deception costs double”?