Novel
Residents in a town have a hard time due to the land tax and forced labor. 9 people, including Juzaburo Kokutaya (Sadao Abe), worry about the future of their town. They then set up a plan to save the town. The plan is to lend large amounts of money to han (historical term for the estate of a warrior) and distribute the interest annually to the residents, but if they're caught they will lose their lives.
Writer
Set during the Meiji Restoration period of Edo era Japan, Naoyuki belongs to the 8th generation of the Inoyama family, a wealthy family known for finance & accounting. He is also a gifted mathematician and uses the abacus with extreme skills. Naoyuki works under the declining Kaga domain. Because of this, Naoyuki and his wife Koma suffer hardships as their stature and wealth dissipates.