Ep 31 – “Transfer” / “Ijō” (移譲)
Demegawa commands Kira’s followers to break into the SPK headquarters in New York, while Misa watches the scene on television, waiting to kill Near as soon as he exits the building. Near asks the Japanese investigation team to consider that Light may be Kira. He and the remaining SPK members then escape the building by dropping buckets of money out of the windows to distract the protesters. Aware that his team is beginning to doubt his identity, Light e-mails Misa with a new plan. Meanwhile, Aizawa offers Near information about the past investigation that leads Near to conclude that Light is Kira. Aizawa then tells Light that he would like to resume surveillance on Misa and him to help clear their names. Light does not object. Demegawa appears on television soon after, asking Kira’s followers to donate money to build a temple to worship Kira. Disgusted that Demegawa is exploiting the situation, Light has Teru Mikami, the new owner of Misa’s Death Note whom Light selected based on his appearances in “Kira’s Kingdom”, kill the television host. Back at the investigation team headquarters, Aizawa realizes that with both Light and Misa under observation, the new killings cannot be attributed to either of them.