Death Note Episode 31: Transfer

Near orchestrates a trap by having the SPK headquarters attacked, forcing Light to react desperately and revealing his position within the Japanese Investigation Team. Throughout the episode, Near's deductions and Light's panicked response set the stage for the final confrontation.

The episode opens with **Mello arriving at a Tokyo airport** while watching live television coverage of Demegawa leading a massive riot toward the SPK headquarters in New York. Misa watches from home, ready to use her Shinigami eyes to kill Near the moment he exits the building.

Light calls Near and cynically suggests he retreat, but **Near deduces that the "Second L" must be Kira** based on the suspicious timing—the SPK has only now been targeted after Near began suspecting the Japanese Investigation Team. Near openly theorizes this to the team, prompting **Aizawa to reconsider whether Light might be Kira**, remembering that the original L had suspected him as well.

As the protesters breach the SPK building, **Near and his team escape by dropping buckets of money (L's inheritance) out the windows**, distracting the mob into fighting over the cash. They exit disguised as policemen with face masks and body armor.

Realizing his position is compromised, **Light sends an email to Misa with new instructions**: she must forfeit ownership of her Death Note, erasing her memories of it, and mail the notebook to **Teru Mikami**, a Kira worshipper Light selected from television appearances. This allows Light to continue killing while remaining under surveillance.

When **Demegawa appears on television asking Kira's followers to donate money to build a Kira temple**, Light has Mikami kill him using the Death Note. **Aizawa observes that with both Light and Misa under constant watch, these new murders cannot be attributed to either of them**, causing him to doubt their guilt. However, Aizawa offers Near information about the past investigation, which leads **Near to conclude that Light is definitely Kira**.