3 years after the ultimate life-or-death game with Teiai Group, Kaiji was entrapped by Teiai and again back in the underground, forced to do hard labour. One day, Kaiji wins a bet to get out of the underground with 1 million yen, and promises the other workers that he will save them. But to do so, he only has 14 days and needs 200 million yen! Kaiji meets his former rival Tonegawa and learns that there is a chance to turn the tables in the game. It was a monster casino machine that will make 1 billion yen if you win...

Set 10 years after "Kids Return." Shinji and Masaru have graduated from high school with different paths in their lives. Shinji attempted to become boxer and Masaru a yakuza. They both tried to rise to the top of their respective fields.