The episode begins with Light in his class. After school, Ryuk begins to talk to him, which Light tells him to shut up because people can hear him talking. Light goes to his room and tries to plan hard to create a utopia free from crime. Just then, Sayu, his younger sister, arrives to get help for her homework about quadratic equations. Ryuk warns Light that if she touches the Death Note, she will see him. When Light asks Sayu what is the problem, she replies that it's everything about quadratic equations.
Meanwhile, the International Criminal Police Organization gets a meeting about why are the world's greatest criminals are dying from heart attacks. They have no choice but to bring up a young man named L to solve the case. L's real name and face is unknown to the world and has solved unsolved cases.
Meanwhile, Light tries to devise a plan to hide the Death Note so that anybody wouldn't see Ryuk.
In order to solve the case, L needs help from every organization in ICPO, including the Japanese Task Force. Because he thinks that the mass murderer might be in Japan, L conducts an investigation there.
Afterwards, Light shows Ryuk of his plan to hide the Death Note.
As more criminals die of heart attacks, the public dubs the entity known as Kira. Light shows Ryuk a fansite about Kira. Although the name means "killer", he doesn't mind about it. Just then, a special broadcast came and the man in a suit introduces himself as Lind L. Tailor, commonly known as L. The Japanese Task Force sees L being serious of exposing himself. Taylor swears to find Kira, but Light says that as long as he has the Death Note, he has no proof.
Taylor tells Kira that he knows his motivation, but his method is evil. Angered of being called evil, Light writes down Taylor's name in the Death Note, causing him to die of a heart attack. Light laughs victorious, but is interrupted by L's insignia in TV. L reveals that he's using Taylor as a test subject and he manages to find proof of Kira killing people indirectly. L informs Kira that if he just killed Taylor, it turns out that he is a criminal schedules to die today and that his arrest is kept secret from the media and the Internet. Then L dares Kira to kill him. When he doesn't, L gets this as a clue and tells that he knows that Kira is in Japan. He hopes to meet him again.
Light and L shout that they will find each other and Ryuk is amazed by this challenge.