A God of Death dropped a notebook which had the power to kill people. Light Yagami (Tatsuya Fujiwara) found the notebook and tried to become Kira, God of a new crime-free world by executing criminals with the notebook. L (Kenichi Matsuyama), a genius detective confronted Kira who was his toughest enemy ever. At last, L managed to close the case of Kira but had to pay a painful price, with his life. Now, with only 23 days to live, another serious case confronts L. A boy and a girl hold the keys to solving this case and L had to get into a desperate situation to protect the kids.