Kamijo Reiko, a successful certified public accountant, works hard to solve the case. Heart-shaped pearl earrings hold the key to the murder. Reiko and her assistant Ozaki Kensaku travel to Ise-Shima to help develop a business plan for a pearl farmer. A couple of tourists who Reiko and the others saw while observing the farming work were stabbed to death and found dead. The couple, a middle-aged man and a cabaret club lady, were fraudulently claiming to solicit investment in pearl farming. Reiko is surprised to learn that a heart-shaped pearl earring was found in the abdomen of a woman who had undergone a judicial autopsy. It turns out that there are many victims due to the fraud planned by the couple. While deducing the source of the earrings, Reiko approaches the truth behind the murder and fraud cases. (Source: Japanese = TBS || Translation = MyDramaList)