Ryōko Itakura returns as the tough-as-nails government taxing agent. This time she must figure out a way to expose a fanatical religious cult lead by a corrupt sociopath.
UFOs appear on Earth, and people who actually see them suddenly find that their blood has turned blue. Soon panic and hysteria result in the new "blue-bloods" being persecuted by the rest of mankind, and eventually certain all-too-familiar measures begin to be taken against them.