The episode begins with Near playing with toys at the SPK headquarters. Near tells another member of the SPK that he believes that the Japanese Investigation Team is aiding Kira and that the Second L may be Kira himself. Meanwhile, the Investigation Team watches the latest broadcast from Sakura TV, called Kira's Kingdom. The host of the show is Demegawa (the manager Soichiro confronted during Misa's first broadcast as the Second Kira). Demegawa talks about how crime is decreasing and life is improving as a result of Kira's judgment. The team looks at the program in disgust. Matsuda reminds them about a worldwide speech that the President of the United States is about to give and they begin to watch the speech. With the exception of Light, the team is shocked to learn that America is declaring its neutrality with respect to Kira. Afterwards, Matsuda begins to wonder if Kira is truly evil or not. Light agrees that it is a matter of perspective, but that their job is simply to catch Kira. Meanwhile, Near is disgusted by the president's decision.
In the next scene, Halle Lidner (an SPK agent) is assaulted by an unknown assailant in her home. The attacker turns out to be Mello, deeply scarred from the explosion. He gains entrance to Near's headquarters using Lidner as a hostage and he seems tempted to kill Near with a gun. However, he says he only wants the picture Near has of him so that he will remain safe from Kira. In return, Mello tells Near about the existence of shinigami and tells him that some of the Death Note's rules are fake. With this new piece of information, Near begins to contemplate which rule is fake. Eventually, he decides that it is most likely the "13 day" rule.
He then contacts Light and questions him on this new theory. Near then tells Light that he wants to test the "13 day" rule to see if it is fake or not by writing down Mello's name. Light asks the Investigation Team for their opinions, and they all agree that the rule should not be tested. Light now realizes that the Investigation Team is beginning to wonder whether or not he is Kira. Later, he overhears Ide telling Aizawa that he would rather work for him than for Light. Aizawa then tells Ide that he plans to visit Near sometime soon. In response to Near's actions, Light contacts the President of the United States and threatens to kill him if he does not cooperate. Light tells him that he wants any information on the whereabouts of SPK members.
Meanwhile, Demegawa arrives in America as Kira's messenger to increase his audience. He then gives a major worldwide broadcast of the newly found SPK headquarters saying that they are an evil organization looking to overthrow Kira. An angry mob then tries to break in to the building, while Misa watches the mob via television. The episode ends with Light telling Near that he's won.
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