A gemstone named the Mermaid's Scale appears in a secret, underground auction, and Lupin is coerced by the queen of the underworld into stealing the rock for her. Lupin however quickly discovers not only that the stone is a forgery, but that the real Mermaid's Scale is part of an unsolved riddle involving the mysterious girl Misa that leads to transcending mortality.

• Nippon Television Network Corporation
• Telecom Animation Film
• Kanichi Kurita
• Kiyoshi Kobayashi
• Miyuki Sawashiro
• Daisuke Namikawa
• Koichi Yamadera
• Akira Ishida
• Haruka Shibuya
• Risa Shimizu