A gemstone named the Mermaid's Scale appears in a secret, underground auction, and Lupin is coerced by the queen of the underworld into stealing the rock for her. Lupin however quickly discovers not only that the stone is a forgery, but that the real Mermaid's Scale is part of an unsolved riddle involving the mysterious girl Misa that leads to transcending mortality.
| Directing | Teiichi Takiguchi | Director |
| Visual Effects | Cédric Hérole | Key Animation |
| Sound | Yuji Ohno | Music |
| Visual Effects | Yoshiharu Sato | Character Designer |
| Art | Yasuhiro Yamane | Art Direction |
| Visual Effects | Yoshiharu Sato | Animation Director |
| Visual Effects | Hirofumi Nakata | Animation Director |
| Visual Effects | Yumiko Shirai | Animation Director |
| Sound | Yoji Shimizu | Sound Director |
| Camera | Junko Miyakawa | Director of Photography |
| Production | Seiji Okuda | Executive Producer |
| Production | Koji Takeuchi | Producer |
| Production | Naoki Iwasa | Producer |
| Production | Toshio Nakatani | Producer |
| Production | Yasumichi Ozaki | Producer |
| Editing | Yoshihiro Kasahara | Editor |
| Sound | Akiko Muto | Sound Effects |
| Sound | Naoto Yamatani | Sound Effects |
| Sound | Shizuo Kurahashi | Sound Effects |
| Sound | Takuya Hasegawa | Sound Effects |
| Sound | Kosuke Ogata | Sound Effects |
| Art | Teiichi Takiguchi | Storyboard Artist |
| Writing | Kazuhiko Kato | Novel |
| Writing | Michihiro Tsuchiya | Writer |
