影片讲述承担着失踪的哥哥留下的3000万借款的图书馆管理员一男（佐藤健饰）为了起死回生购入了彩票而中了3亿元大奖，正当准备人生重来的时候，本应是大富豪的大学时的好哥们九十九（高桥一生饰）将这些钱拐走消失了。
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.
