Original title: 武士の家計簿
Set during the Meiji Restoration period of Edo era Japan, Naoyuki belongs to the 8th generation of the Inoyama family, a wealthy family known for finance & accounting. He is also a gifted mathematician and uses the abacus with extreme skills. Naoyuki works under the declining Kaga domain. Because of this, Naoyuki and his wife Koma suffer hardships as their stature and wealth dissipates.
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