In 2007, a man informs two new characters (both male)--Mello and Near--of the death of L. He also tells them that because L did not choose a successor of the two of them that they should now work together on the Kira case. Mello rejects this idea because he does not get along with Near, and says he will now leave the orphanage.
Five years later, Near meets the President of the United States with the director of the FBI. Near (having been given a record of all of L's work on the Kira case) explains to the President how Death Notes work. Near also tells the President that there are two Death Notes--one that Kira possesses and another in the hands of the Japanese police--and that original L died and a second one has taken his place. It is revealed that Near has brought over three years worth of independent investigations regarding the Kira case to the U.S. government. Together with the FBI director, they create an independent investigation squad of CIA and FBI members as its main force called SPK (Special Provision for Kira). Near is put in charge of the SPK and according the FBI director, he is the true successor to L.
Meanwhile, Light, Soichiro, and Matsuda discuss how people leak the faces of criminals on the internet (which are now no longer allowed to be revealed in Japan) at the Yagami residence. While discussing this, Light's sister Sayu enters the room. Matsuda is clearly surprised by how much Sayu's appearance has changed in five years. Misa laughs at how much Matsuda is blushing and Soichiro promptly proclaims that he will never allow Sayu to marry a police officer and his wife agrees. To give Matsuda a hard time, Sayu tells him that she would consider dating him if he were younger. Sayu then asks when Light and Misa will get married. Having observed all of this, Ryuk thinks to himself that it is amusing how people who are so troubled are all acting like everything is normal.
Afterwards, Soichiro answers a call from Aizawa and tells Light and Matsuda that they must leave. While en route to Light's apartment (the new Investigation Team headquarters), Soichiro explains that the Director of Police--Takimura--has been kidnapped. The Investigation Team (now Light, Soichiro, Matsuda, Mogi, Aizawa, and Ide) meets at their headquarters to discuss what has just happened. Aizawa explains that the call came from Takimura's cell phone and that the kidnappers demanded the Death Note possessed by the Japanese police. The rest of the team is confused when they hear this, as the six of them should be the only people to know about Death Notes. Soichiro tells the team that no one other than members of the Japanese police can know that Takimura has been kidnapped.
The next day, an FBI agent calling himself John MacEnroe (but saying afterwards that the name is fake as a precaution against Kira) meets with Soichiro and says he wants to see Takimura immediately, but Soichiro explains that Takimura is currently unavailable. MacEnroe explains that the Japanese police are no longer fit to handle the Kira case, and he demands that they hand over the Death Note in their possession. Soichiro takes this as a sign that the FBI kidnapped Takimura, but MacEnroe explains that they did not know of the kidnapping. It is then revealed that MacEnroe is bugged, and the SPK is listening in to his conversation with Soichiro.
Meanwhile, it is shown that Mello and others have kidnapped Takimura. One of the people with Mello confirms from Takimura (who does not know otherwise) that the only members of the Japanese police working on the Kira case are Soichiro, Mogi, and Matsuda. Takimura explains that there was another member of the Japanese police working on the case named Ukita, but he died. The person interrogating Takimura then expresses disbelief that Takimura did not know of the existence of Death Notes. Mello then confirms that Yagami (although it is unclear whether he means Soichiro or Light) is a member of the Investigation Team and that he has the most power in the group. Mello then reveals to his followers that his theory is that there are two Death Notes--one in the possession of Kira and another in the possession of the Japanese police--and that he plans on acquiring both. His followers are confident that they will succeed, because in the year and a half since Mello joined them, he has never been wrong. Mello then thinks to himself that he will "use any means necessary to beat Near."
In the next scene, Light uses his Death Note to kill Takimura. Afterwards, one of Mello's followers tells him that he and another member both fell asleep while guarding Takimura and when they awoke had found that Takimura had hanged himself with his necktie. Mello takes this as good news, as it probably means that Kira cannot kill any of them, and also that he has a way of getting information from the Japanese police. Mello then decides that Sayu Yagami should be kidnapped next.
At the Investigation Team headquarters, Soichiro tells Light that he is fairly certain John MacEnroe's real name is Larry Connors (misspelled as "Rally" on a computer screen). Afterwards, Misa arrives in the main room where everyone is present and tells Light she will be good and go to sleep by herself. Mogi, Aizawa, Matsuda, and Ide all have shocked looks on their faces because of Misa's skimpy outfit. Light, however, is unfazed and simply says goodnight as Misa leaves the room. Ryuk says he is about to leave as well, but just then, Light realizes that if the kidnappers extracted information from Takimura, then the families of the Investigation Team are in danger. Just as this thought occurs to him, the team gets another call from Takimura's cell phone. Soichiro answers the phone and Aizawa immediately starts recording and tracing the call.
The caller tells Soichiro that the deal to exchange the director with their Death Note is off because Takimura is dead. However, they are now offering Sayu for the Death Note instead. Furthermore, if any of them contact any other members of the police about this matter, Sayu will be killed just as the director was. He then sends Soichiro a picture of Takimura. Light realizes that he made a mistake in killing Takimura, and Ryuk tells Light that things are finally interesting again. Soichiro then calls his wife to ask where Sayu is. She tells him she does not know where Sayu is. He then calls Sayu's cell phone, but receives no answer--it is revealed that her phone is on a road near a sidewalk. Light then tells the team that he believes Kira killed Takimura instead of the kidnappers in order to keep a Death Note out of the kidnappers' hands. He says he believes this because Kira would not want a Death Note in the possession of those who would use it for their own ends instead of judging criminals. Therefore, this must mean that Kira has a way of getting information from the Japanese police (who were informed of Takimura's kidnapping).
Meanwhile, Near is informed at the SPK headquarters that Takimura is dead. Near and other SPK members discuss whether or not Kira killed Takimura. Near then asks if anyone has yet discovered Mello's whereabouts, but no one has. Near decides that this probably means Mello is behind the kidnapping. Near then thinks to himself that Mello let his emotions get the best of him when he did not take a picture of him from the orphanage when he left--a picture Near now possesses.
Later in the evening, the Investigation Team is contacted again by the kidnappers, and Aizawa again begins to record and trace the call. The kidnappers tells Soichiro to bring the Death Note to Los Angeles in two days. Soichiro says he will not bring the Death Note unless he knows that his daughter is safe. The kidnapper says he will send another picture to Soichiro and then hangs up. The picture is of a tied up and gagged Sayu in front of a television showing a program. Aizawa announces that he has traced the call to the fifth district of Los Angeles. Light then tells the team that the television program shown in the picture is on the air in Los Angeles at the present time. Knowing that Sayu is safe, Soichiro announces that as the Vice Director of the police (and therefore the ranking official in the Japanese police) and Sayu's father, he will take the Death Note to Los Angeles and this is his decision to make. Furthermore, he will take all responsibility for his actions. Light tells his father it would be better if the team came up with a plan and Ide concurs, but Soichiro remains defiant.
At the SPK headquarters, Near explains to the FBI director that it is only a possibility that Kira killed Takimura. However, if this were true, it would mean Kira has a way of getting information from the Japanese police. The FBI director then receives a call from Light (calling himself L). Light (in a distorted voice) tells the director that he heard what Larry Connors had to say and asks if they would aid the Investigation Team with investigating the kidnapping of Takimura. Near asks for the phone, and, like Light, has his voice distorted in order to keep his identity a secret. Near greets Light as the "Second L" and Light begins to panic. Regaining his composure, he says "Second? What do you mean?" Near tells Light that he's from the new group that is investigating Kira without L's help called the SPK. He also tells Light that those higher up in the organization know about L's death. Near then explains to Light that he is the leader of the SPK and goes by "N." The episode ends with Light thinking that this N has an "aura" that is frighteningly similar to L's.
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