Near contacts the Japanese Investigation Team and explicitly suggests that the "Second L" (Light) is Kira. He notes the suspicious timing: the SPK was only targeted after Near began questioning the task force's integrity.
Near remains remarkably calm, viewing the rioters not as true believers but as bored, selfish individuals. To dissipate the mob, he employs "Plan B": raining millions of dollars—L’s remaining inheritance—out of the building. Death Note Episode 31
The episode opens with intense tension as Hitoshi Demegawa, acting as Kira's self-appointed spokesperson, leads a massive riot of Kira supporters to storm the SPK (Special Provision for Kira) headquarters in New York. Near contacts the Japanese Investigation Team and explicitly
These accusations reignite the long-dormant suspicions of Shuichi Aizawa. Recalling the original L's conviction that Light was Kira, Aizawa begins to secretly communicate with Near, marking the first major crack in Light's control over his team. The Introduction of Teru Mikami To dissipate the mob, he employs "Plan B":