"Elite" members of an insurance company are gathered together to form a unit to investigate an accident and whether the company needs to pay out on the insurance policy or not.
| Writing | Yuko Kanaya | Screenplay |
| Directing | Ryuichi Saeki | Director |
| Production | Hiroshi Okawa | Producer |
| Lighting | Kazuyuki Yokoji | Lighting Technician |
| Camera | Hirotoshi Yamamoto | Director of Photography |
| Editing | Hiroshi Kawahara | Editor |