There's a Reason for "I Can't Pay"

Aiba Soichiro works in the tax department at city hall. His job is to get people to pay taxes that are past due. For that, he evaluates their financial situation and visits their home. Sometimes, he seizes their property and urges them to pay their tax. While dealing with tax issues, he approaches them with his heart and tries to find ways to help them. Soichiro Aiba used to be a bureaucrat in the Ministry of Finance, but for some reason, he quit his job there and began working as a tax collector.