Death: Note Episode 31

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.

Episode 31 of Death Note , titled (or Ijō ), is a pivotal turning point that shifts the battle of wits from a direct confrontation between Light Yagami and Near to a complex multi-player game involving new proxies and deep internal suspicions. The Siege of the SPK Death Note Episode 31

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. Near contacts the Japanese Investigation Team and explicitly