A man with no money uses a certain credit card which grants him access to the surreal Financial District, where he engages in a battle against a man named Souichirou Mikuni, fighting with mysterious creatures known as Assets, and is defeated and ends up committing suicide the next day. Meanwhile, a boy named Kimimaro Yoga is working two part time jobs to raise money for his future. One evening as he is trying to study for a pop quiz, he is approached by a mysterious man named Masakaki, who announces that Kimimaro has been chosen to become an Entrepreneur,