在这部三亿日元抢劫案悬疑片中,1968年日本发生一起惊天抢劫案，劫匪在光天化日之下打扮成警察，骗取银行押款人员的信任，将满载三亿日元的汽车开走，从此杳无音信。此案30年来始终未破，被称为“20世纪最后的谜案”，本片为根据该事件改编的电视电影。
“三亿元事件”即将超过诉讼时效期，记者泽渡（渡部笃郎 饰）通过大量调查找到当年事件的主谋松田（北野武 饰），遂赶赴美国采访。松田向泽渡讲述了32年前妹妹被人侵犯自杀，他大闹金融场所丢掉工作，继而和不良分子Joe（长濑智也 饰）、内向男孩Rock（松田龙平 饰）相遇，三人合谋抢劫运钞车的难忘过去……
The 300 million yen robbery (San Oku En Jiken), also known as the 300 million yen affair or incident,was the single largest heist in Japanese history at the time. It occurred on the morning of December 10, 1968, in Tokyo,Japan. Half a century later, the case remains unsolved. 7 years later,just before just before the statute of limitations, Sawatari, a journalist, found out about the mind behind the crime is Matsuda, a businessman currently living in America. He traveled to America and asked Matsuda for the truth. Matsuda told him a story of how he, a former police officer, became friends with Joe, a bad boy, and Rock, who is shy and sensitive. Matsuda's sister committed suicide after being raped, and Matsuda lost his job after he made a scene in the financial institute his sister used to work. Matsuda, Joe, and Rock decided to do something big in revenge, so they decided on robbing a cash carrier.
