Deneehon proves to be popular. Manpei and Mr. Sera arranged for a group of young workers to move to Tokyo to establish a sales company. Manpei also provided scholarships for the young workers to attend university part time and complete their education in Tokyo. But the Allied Army considered the scholarships as tax evasion and arrested Manpei. Fukuko enlisted the help of lawyer Azuma Taiichi, who helped Manpei to sell of the sales rights of Daneehon to pay for the fines. Azuma also helped Manpei to dissolve his Tachibara nutrition food company, in order to evade the tax authorities. But the tax authorities went to Fukuko's home to confiscate her private assets. Fukuko also gave birth to the couple's daughter Sachi while Manpei was imprisoned. Azuma then asked Manpei to sue the tax authorities for treating scholarships as a form of tax evasion, which was not true. Azuma also turned to the media to put pressure on the tax authorities. In the end the tax authorities decided to release Manpei as a condition for Azuma to withhold the case.
