Set many years after the end of the original Ultraman Tiga series, in which Daigo Madoka (human host of Ultraman Tiga) has a son with Rena, named Tsubasa Madoka. Tsubasa is a member of a new team, Neo Super GUTS, the successor to the original Super GUTS.

A would-be bank robber forgets his mask on his first big heist, and then botches an attempt to shoplift a replacement mask from a nearby convenience store. The store's clerk, a washed-up rock star, chases the thief and literally runs into a Yakuza to whom he owes money. Thus begins an all-night, three-way pursuit through the streets of Tokyo.