Restaurant revival consultant Toshizo Kitakata helps Iwashi Kayutei, a washed up rakugoka and one-hit wonder comedian rebuild his struggling hamburg-steak business. Under Kitakata's training, Iwashi has regained a new sense of purpose as a chef. But, now low on capital, decides he must close his restaurant for good. Kitakata decides to change the recipe with cheap sardines in order to keep the business afloat, but the truck carrying the ingredients is stuck in traffic....!