Eiji Kurisu (Satoshi Tsumabuki), a tax accountant at a major accounting firm, loses his motivation for work after a major setback shakes his confidence. One day, he receives a request from the staffing company Royal Human to conduct an internal investigation into their struggling Horse Racing Division. The division is a passion project of the company’s founder, Kozo Sanno (Koichi Sato), but it has been running deep in the red. Kozo’s son, Yutaro (Kotaro Koizumi), who serves as HR Director, secretly commissions the investigation with the intent of shutting the division down. Meanwhile, Kozo’s wife, Kyoko (Hitomi Kuroki), also disapproves of his obsession with horse racing.

Kurisu travels to a horse auction in Hokkaido to meet Kozo but arrives late. There, he witnesses Kozo lose a bidding war to his rival owner, Yoshihiro Shiina (Kazuki Sawamura). After scolding Kurisu for his tardiness, Kozo brings him along to observe his horse business firsthand and introduces him to one of his beloved racehorses. It’s Kurisu’s first real encounter with the racing world, and he is both fascinated and bewildered. In Hokkaido, he also has an unexpected reunion with his former girlfriend, Kanako Nozaki (Wakana Matsumoto), who now helps run her family’s horse farm.

After completing his investigation, Kurisu reports as instructed—recommending the closure of the Horse Racing Division. However, after hearing from Kanako about the harsh realities of the racing industry and witnessing Kozo’s unwavering passion, something inside him begins to change. Moved by their dedication, Kurisu returns to Hokkaido. Through his struggles as both a tax accountant and a human being, he arrives at a life-changing decision—marking the start of his new journey.