This drama is adapted from the comic by Shin Yui, which depicts the thrilling figures of tax collectors who are close to the "money and heart" of overdue taxpayers, crying and laughing at work. The protagonist, Soichiro Kyoniwa, is a civil servant working in the Taxation Department of the City Hall. At first glance, he seems to be a frivolous and weak person, but his work skills are top-notch. Although he is a civil servant, he is not restrained and everyone likes him at first impression. He has a wealth of tax knowledge, observation skills to accurately grasp the situation, and natural communication skills. He is good at letting the other party relax their vigilance and taking it into his pocket. Although he has a glamorous experience as a former Ministry of Finance official, there is a reason for resigning from the Ministry of Finance to become a tax collector...