本片剧情依然围绕遗体送还公司“天使之心”展开。社长伊泽那美得知8年前身亡的恋人或许仍在世而心神动摇。万圣节期间，公司成员奔赴世界各地处理送还事务：有人面对因婴儿猝死而自责的母亲，有人护送突然离世的明星回国，也有人送别在旅途中去世的青年。那美在墨西哥执行任务时，一边处理逝者身后事，一边被旧日恋情的线索牵动，在生死与思念交织中重新审视自己的内心。
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The crooks in London know how it works. No one carries guns and no one resists the police. Then a new gang appears that go one better. They dress as police and steal from the crooks. This upset's the natural order of the police/criminal relationship and the police and the crooks join forces to catch the IPOs (Impersonating Police Officers), including an armored car robbery in which the police must help the gangs to set a trap.
