Ryuk, the Shinigami, or god of death, who dropped the Death Note into the human world, warns Light that someone is on his trail. Light is troubled that he can’t find out the identity of his tracker, and Ryuk suggests an amazing deal...

With a second Kira now on the loose, L asks Light to join the task force and pose as the real Kira in order to catch the copycat. Light agrees, hoping to divert suspicion from himself. To his surprise, this new Kira has a special ability even Light lacks…

L's team discovers that the Yotsuba Group meet in secret to discuss the elimination of individuals who are troublesome to their company, and concludes that Kira must be one of the eight executives. Can Light posing as L ferret out the right one?