The story takes place in the middle of the Edo period in Japan, when the ruthless financial responsibility of Sendai Fan (played by Ryuhei Matsuda) pushed for the introduction of draconian tax measures, transferring all the financial pressure to farmers and businessmen. Overburdened people are either bankrupt or their families are on the run. The loss of household registration did not alert the authorities, but spread the inherent taxes evenly on those who remained, further worsening the situation. Winemaker Shisaburo Taniya (Takeshi Abe) is very worried about the future of his hometown, so he finds what he claims to be the smartest person in the town, Hiroshi Kanahara (Yingtai), to discuss strategies, and then works out a plan to lend usury to his lord and earn a huge amount of interest. After that, Shisaburo and his brother Yoshiya Asano (wife and husband Mu Satoshi) and a number of friends work together, if the fund-raising goal is achieved, they will get up to 1200 of the mortgage capital. In contrast, once the scheme is revealed, the two will face the fate of beheading. This film is based on the story "Tanita Yasaburo", which is included in the history of the selfless Japanese, which is based on the real events of Miyagi Prefecture in history.