Zatoichi meets up with a childhood friend, Shinbei, who has returned home a successful businessman. His home town is unable to pay its taxes and Shinbei pays the bill much to the town's delight. However, his intentions are far from pure as he is in league with a corrupt magistrate whose outsized measuring box is the real reason the town are unable to pay their taxes. Zatoichi has no alternative but to confront his friend...