"Hmm, this is an interesting sight to see."

"Hmm? What's the matter, Head of the Dormitory?"

Assistant Official of the Ministry of Civil Administration and Principal Tax Office... No, the subordinate who was recently appointed as the Head of the Principal Tax Office of the Ministry of Civil Administration by the Minister of the Left, and the subordinate standing in front of him tilted his head in confusion.

"...Well, it reminded me of the play we saw the other day. Do you know the theater on Nankin Shunei Street?"

"Oh, yes! The foreign play performed by a troupe brought from the continent! I believe it was sponsored by the Tachibana Trading Company!"

"Hahaha. So, you've seen it too?"

"Well, uh... yes, that is..."

Upon the Head's remark, the official subordinate chuckled, touching his hat and ruffling his hair. Kabuki and theaters were considered vulgar entertainment for the common people, not something that officials serving the Emperor and the Imperial Court should be interested in.

Of course, in reality, there were many nobles who secretly enjoyed such "vulgar entertainment," and it was an open secret among the lower-ranking officials right in front of them, even without saying a word.

"It's not like I'm blaming you. ...But this is just between us. I happened to run into Vice Minister of the Board of Ceremonies the last time I went to see it, and the atmosphere was awkward. They made sure to remind me to keep it quiet."

"That's..."

The official subordinate was astonished to hear the whispered information from his superior. He recalled the scene in his mind and smiled ambiguously.

The Head of the Principal Tax Office smiled at his subordinate and glanced at the report he was given. After confirming its contents, he looked back at his subordinate.

"Well then, what is this?"

"Oh, yes. It's a tax revenue record from Fuga Province... Upon double-checking, it seems there is a discrepancy between the estimated revenue based on the population registry and the actual amount collected."

The official timidly reported the discrepancy he noticed in the records.

The Principal Tax Office of the Ministry of Civil Administration in the Fusō country had the responsibility of overseeing and supervising local finances through auditing tasks such as verifying tax revenue records, including annual land taxes reported from all provinces, as a subordinate organization of the Ministry of Civil Administration, which handles finances.

And the document submitted to the Head was precisely a re-calculation of the recorded discrepancies that occurred as a result of the verification.

If you look at the ledger records, it becomes apparent that the tax revenue in the central province of Fuga is clearly unnatural. In border regions, it is conceivable to have a slight decrease in revenue due to unexpected famine, accidents during transportation, or losses due to decay. However, Fuga is only a four-day walk from the capital, and there have been no recent reports of disasters. The transportation is also well-established. These numbers in Fuga...

"Hmm, you noticed it well. Diligence is a good thing," the young official lowered his head slightly, feeling somewhat embarrassed by the praise from his superior.

"It's a clear discrepancy in the numbers. And this... Hmm, you investigated it thoroughly. Did you dig up records from the past ten years?" The young official hesitated to speak, but the Head of the Principal Tax Office shaded his hand, signaling him to stop.

"We shouldn't speak lightly. The appointment of a provincial governor is a duty given by the Emperor. Careless words could tarnish the authority of the Emperor and the Imperial Court. Please refrain from making thoughtless remarks."

"Yes, I... I apologize."

The young official bowed his head nervously in response to the words pointed out by his stern-looking superior. Seeing the subordinate's sincere attitude, the Head of the Principal Tax Office smiled.

"But I appreciate your enthusiasm. Yes, considering the issue of authority, I will take charge of this case. I will conduct a discreet investigation on my own. ...You've done a really good job."

"Thank you!"

The young official responded respectfully to the lavish praise from his superior. As he was instructed to leave, the official left without suspecting anything. The Head of the Principal Tax Office, having been appointed by the Minister of the Left, had gained the trust of both superiors and subordinates through his work and character.

...At least on the surface.

"Sigh... It's troublesome when young ones like him are so enthusiastic and eager," the Hundred-Faced Monster sneered coldly in the now empty office. Five hundred years had passed since the Great War, and although there had been occasional minor disturbances, the imperial bureaucratic (Ritsuryo) system, once fundamentally stable, had slowly but surely deteriorated. The Hundred-Faced Monster had played a significant role in facilitating this decay over the years.

The manipulation of various figures, the erosion of procedures and verification processes, the willful turning of a blind eye to implicit corruption, and the subsequent cover-up of resulting mistakes with more lies—these practices had become deeply ingrained. The prevailing culture encouraged individuals to avoid exposure as long as their errors remained hidden during their tenure, creating an atmosphere where such behavior was considered normal. This toxic environment had festered and now emitted a repugnant odor. However, there were still newcomers like the young government official who wholeheartedly carried out their duties.

"Sigh... It seems more guidance is needed," the monster sneered with a cold smile. Though the country was rotten, individuals like the younger one earlier constantly emerged... that was the honest impression gained after operating in the depths of the imperial court for long time. Despite the country tilting and distorting at every turn, the fact that it had somehow managed to rebuild and mend its national structure was proof of that. It was clear why the exceptional monster had asserted that it would take a minimum of five hundred years.

Of course, the human heart is susceptible to corruption. When associated with negativity, it tends to adopt those qualities. Similarly, if a decaying orange is left untouched, it will rapidly deteriorate entirely. Interestingly, partially spoiled meat is considered to have the most appealing flavor. And Nue's role was to let promising sprouts rot when young, and if they proved futile, to cut them off. And if that challenge was also overcome... it would be amusing. Intriguing. Endearing.

"...That's how it is. So, my comrades, please dance skillfully in a way that meets my expectations," the Head of the Principal Tax Office whispered tenderly while gazing out of the office window at the magnificent view of the vast Imperial Palace in the capital, sharing a visual bond with the parrot that resided in his prosthetic retina.

The Hundred-Faced Monster, repeating its cycle of reincarnation, cruelly ridiculed the performances of the pawns he had crafted...

* * *

One of the challenges that arose in formulating this strategy was dealing with the Youkai Salvation Organization.

Leaving aside Namahage, Yamanba's involvement with the Youkai Salvation Organization was almost certain, given the setting and story of the original work. Once she intervened, it was inevitable to attract the attention of the organization agents who were keeping a close watch.

Besides, Matsushige Botan's mentor, the old man, had already confirmed the presence of an agent sent by the Youkai Salvation Organization. Furthermore, when I learned that the man who had abducted Kayo during the incident in the capital the other day was that agent, I sensed a kind of fate, which further reinforced the credibility of Iruka former companion's betrayal.

I had already heard the general details of the situation from Iruka. From the perspective of that wolf woman, Kamui was the object of her bitter revenge, as he had ensnared her. It made sense that he wanted to lead Yamanba. Undoubtedly, he had planned to retaliate while I was occupied with the Yamanba.

And now, during the confrontation between Namahage and Yamanba, the presence of Kamui was worrisome. It was evident that we couldn't passively observe the reckless battle between these two chaotic supernatural creatures while staying safely away. Kamui would surely disrupt our plans. It was crucial to be ready and prepared.

Similar to Iruka, Kamui, who was more than half-youkai or rather completely transformed into a youkai, had become an otherworldly being based on some foundation. However, the nature of that power and ability, and the reasons behind Kamui's transformation, could not be fully understood through the information I had gathered from Iruka. It was improbable that Kamui would willingly divulge his secrets to those he intended to betray, just as Iruka, who operated under the assumption of betrayal, would not openly reveal her own secrets to her intended targets.

The plan was divided into three stages. The first stage involved launching a surprise attack. Initially, I, who had partially transformed into a youkai, was tasked with using a dagger (tantō) to strike and fatally wound the target's heart. However, in reality, it was old man's puppet that successfully pierced the heart and completed the mission.

The second stage involves Yamanba and Namahage launching their attack before or after their title match. I, hidden in the snow, will strike at a moment of carelessness. If luck is on my side, they will be blown away, caught up in the battle between the calamity youkai. In fact, I hope they disappear without a trace.

And then comes the third stage. Here, we rely on the soldiers who accompanied us. If the first and second stages fail and the enemy continues to advance, I myself will act as a diversionary decoy and allow our hidden allies to launch their attack. They will shoot poisonous arrows at Kamui's vulnerable areas before he can use his powers, eliminating him without him even knowing.

"But...!?"

Kamui, despite being shot in the head, did not die as expected. Instead, he transformed into darkness and shadows, quickly absorbing the arrow and healing himself instantly. But this outcome was actually what was expected.

"Irukaa!!"

"...!!!!!"

With my cry, Iruka leaps forward. Kamui's shot to the head causes a temporary pause in his ability to control shadows. At the same time, a roar, just like before, resounds. It's the powerful sound waves of a half-youkai wolf!

"Gu...!? Ugh!!?"

Kamui, blown away in an instant, crashes into a tree trunk. Over and over, he is slammed against the trunk, breaking it, bouncing off into the snowfield. It almost looks like skipping stones.

"Cough, cough!? How...? Did I do it...!!?"

"No... unfortunately, you didn't finish him."

Iruka clicks her tongue at my remark, and Kamui, weakened but still wearing an arrogant smile, stands up using his sword as a walking stick from within the fallen trees. He is weaker than before... but still not defeated.

"This is how things are. It's time for you to stop resisting without any hope. ...You, who must be captured alive, aside from that, wouldn't you prefer an easy death?"

And with a piercing glare, Kamui stares down the soldiers. Hikorokurō and the others are astonished at his appearance.

"That's impossible! I shot him in the head!"

"Even a poisoned bear would die... Is he a monster or something?"

"You idiots! Never mind that, reload your next rounds! Hurry up!"

Especially the two crossbowmen are dumbfounded, unable to believe that Kamui is still alive. Hikorokurō urges them to reload their weapons while preparing his sword.

"Hikorokurō! You guys are done! Retreat!"

And with those words, I ordered them to evacuate from the area.

"What the hell!? You've been pushing us back all this time! And now you're telling us to retreat, relying on other people's support!"

The fire commander responded, but I persisted and gave them a warning.

"I'm grateful. That's why I'm telling you! Enough, thanks to you, we can handle it on our own! Rather than that, hurry up and retreat"

"But..."

"We're here to save lives, remember?"

"...!?"