Plot

Near, along with the SPK, meets Light and the task force at a warehouse for the final showdown. To everyone's shock, Near reveals that Kira's follower, Mikami, is at the warehouse and is writing everyone's name in the Death Note.

Kiyomi's announced death prompts many to step forward, eager to be the next Kira spokesperson (to the disgust of many in the task force). The day of the meeting between SPK and the Kira Task Force arrives. As they meet, Near waits before revealing his plan to out Kira through the actions of Teru Mikami, but Light has prepared for this moment with a counter-plan to take out all those around him. Time will tell.—statmanjeff

"1.28": Each having developed a strategy to bring the other down for good, Light and Near finally meet face to face in an abandoned warehouse. Light brings out Mikami to have him write the names of everyone but Light on his Death Note. Meanwhile, Near is confident that the pages of the notebook Mikami is using are fake, revealing that he has tampered with them. All they need to do now is check whose name was not written to find out who the real Kira is. Light struggles to mask his glee as he thinks of how he already knew of Near's actions and that that had been why he had Takada keep the real Death Note while switching Mikami's with a false one. As the seconds before the Death Note's power takes effect count down, Light declares his victory to Near.

As Takada's death is announced, Aizawa grumbles to himself, now even more suspicious of Light. As the next three days go on, more and more people try to become Kira's next spokesperson, to the disgust of Ide and Matsuda. Light, meanwhile, is certain that Mikami and Takada were able to keep in touch, so there should be no more issues with his plan against Near, just as Near contacts the Japanese Task Force. Near asks Light to confirm the previously-planned meeting is still set for January 28th, and he does. Matsuda and Ide appear to be excited, but Aizawa becomes more and more apprehensive, as on that day they may all die. The

The day finally arrives, and as Stephen Gevanni is on his way, Near announces that Misa has been moved to a luxury hotel, essentially freeing her. After Light confirms this, he asks Near to contact Mogi, who is with Lidner on their way, as to unlock the

The group then prepares to depart in the rainy weather. While he is in the car, Light thinks to himself that this is the beginning of the New World now that everyone who knows of the Death Note will die. When they arrive, they began to walk through the halls of the Yellow Box Warehouse and eventually come face to face with the members of the SPK; however, Near is wearing a humorous L mask. Light silently rebukes this, feeling Near is too inferior to L to be wearing his guise, while Matsuda questions why only Near would get a mask and the others won't as a means to protect them also. Near answers that it is just a precaution, although Kira has probably already seen everyone in the room except his, or is even writing down their names as they speak. He instructs them to wait 30 minutes to see if anyone is being controlled right now, and Aizawa says that this makes sense since Light probably has no more use for them right now. As the minutes go by, Light, who can barely stop himself from gloating, realizes that he is waiting for "him" to suddenly come in, as he had predicted.

When the 30 minutes are up, Near takes off the mask. He then says that they are now waiting for the person who will solve everything. Near says that this person can only come in via the building's sole entrance, and that person, Mikami, will kill everyone in the room upon arriving, having the notebook in hand. Matsuda and Ide are shocked at this idea, but Near continues on to say that if Mikami comes in full throttle, they shouldn't resist, and if he creaks the door open, they should pretend to not notice him. Just as this happens, Mikami pokes his eye in the creak with everyone aware of this. He discovers Near's real name, Nate River, as well as the other people in the room, while deducing Light as "God" the same way Misa did years before. He then begins frantically scribbling down everyone's name in the Death Note. As Mikami continues writing names, Matsuda pulls out a gun, but the SPK members pull guns on him also. Near then says they won't die because he modified Mikami's Death Note. He explains that Mikami has been doing Kira's killings, as well as exactly one page every day. With that in mind, Near replaced all of the blank pages with fake pages. When Mikami finishes, Near then says that 40 seconds from now he will peek his head in to check and subsequently be arrested, while the only name not written will be Kira's. However, Light, while given a crooked smile, reveals to himself that he prepared for this the whole time. The notebook Gevanni had found in the locker and subsequently tampered with was actually a fake notebook, and Mikami has the actual one with him, untampered. The thing was that Takada got Mikami to create the fake notebook, and in the fan letter from before, Takada did all of the killings while Mikami simply sent the names via his cellphone, creating the diversion that Mikami was X-Kira. He also had Mikami check daily to see if the fake Death Note had been tampered with, and later told this to Takada. Light then concludes to himself that Near is nothing like L, and is disappointed that Near didn't consider the possibility of more Death Notes, claiming that, although the victory was perfect, it was also anti-climatic. Light then asks Mikami if he has finished with the names, and he confirms this. Light is overjoyed and struggles to maintain his composure and hold in his laughter. Near becomes suspicious as to how fast Mikami answered Light, then asks him to come in. Again, when Light reiterates Near's statement, Mikami comes in. Light then asks what the countdown is for the last name, and Mikami, grinning devilishly, begins counting down. Light overconfidently whispers, "Well, Near, looks like I win," and the countdown ends.