Toru and Hiroshi, the strongest combination in history, are completely revived!

Fighting is strong but female is weak, Toru & Hiroshi rampage over a female college student!

Tanaka Yoshio, an ordinary salaryman, is always eager to impress his girlfriend Reiko, but his wallet is always empty. His only lifeline is his credit card, but one day he forgets the repayment date and finds himself in a tight spot. With no other options, Tanaka resorts to taking out a cash advance.

Tasuke Isshin is the 25th generation head of the Isshinya Fresh Fish Shop in Kota, and is an office worker at Choden Industries. He is a popular, kindhearted man who can't help but help people in trouble. Choden Industries is troubled by sabotage by Iwayama of the Owashi Conglomerate. Tasuke is shot down by someone on his way to work but is resurrected as the Cyborg Tasuke Isshin / Cyborg 1 Heart by the genius scientist, Managing Director Okubo! However, Iwayama has also become a cyborg called Cyborg Rock 1 and appears in front of Tasuke and attacks him! The true identity of the Owashi Conglomerate is the merchant of death, Blue Ghost! Will Cyborg Tasuke Isshin defeat his enemies?