On New Year's day, President Ohara invites the Touzai staff to lunch at his home. Ohara also invites his childhood friend and rival, the wealthy Inota Okawa, who sees himself as a gourmand. Okawa arrives, and after insulting Ohara, he presents live tai or red sea bream[o] freshly flown in from Akashi. His chefs grill the fish and present small portions to the guests as a way of demonstrating his wealth.
大原社主の自宅に年始に集った文化部一同。そこへ大原の幼友達でライバルの大金持・大河が乗り込んで来る。金にあかした鯛料理で次々に無礼な挑発を受けた大原は、土郎に名誉挽回の期待を託す。