Sawamura, a contract part-timer dragged into a multi-million yen internet business, and Kamo, an office worker who lavished money on a beautiful club hostess, arrive at Cowcow Finance, the office of black-market lender Ushijima.
| Directing | Masatoshi Yamaguchi | Director |
| Writing | Shohei Manabe | Comic Book |
| Writing | Masahiro Fukuma | Writer |
| Writing | Masatoshi Yamaguchi | Writer |
| Sound | MAYUKO | Original Music Composer |
| Sound | Kenichiro Suehiro | Original Music Composer |
| Sound | Akihiro Manabe | Original Music Composer |
| Production | Tatsuya Iwakura | Producer |