The Last Name continues right where the first film leaves off. With Light now participating in the investigation of the killer 'Kira', himself. He must use wit and cunning to evade those closest to him. In the same tone L, still suspicious of Light as Kira, has decided to keep him close so that he can keep a close eye and wait for the moment where he makes a mistake.
The Investigation team however will be thrown off the trail, with the addition of a second Death Note. Actress Misa Amane at the beginning of the film is given a second Death Note by a new shinigami (Death God), Rem. Rem had watched over Misa from afar and came down to earth to protect her. Misa, infatuated with Kira, begins to kill criminals in the name of Kira, confusing the investigation team further.
The battle of wits between Light and L continue in the second film, with just as much espionage and cunning as the first. The Last Name, concludes the tale at about halfway of the original manga story, but offers complete closure.