The 47 Rōnin in Debt(決算！忠臣蔵)

Takuminokami Asano is a handshu (lord) and he is ordered to kill himself due to a scheme by Kozukenosuke Kira. Having no time to mourn his lord’s death, Kuranosuke Oishi (Shinichi Tsutsumi) decides to take revenge on Kozukenosuke Kira. Kuranosuke Oishi plans an attack with the help of accountant Chosuke Yato (Takashi Okamura), but they don't have enough in their budget.