第 18 集: L 提議與 Light 綁定，引發衝突，Kira 轉向金錢動機並鎖定 Yotsuba Group。
2007年2月14日 播出
L proposes that he be tied to Light, causing a scuffle to break out in the new headquarters. It is some time until Kira begins killing again, which has L and Light thinking that Kira may be killing for monetary profit. Their suspicions lead them to the Yotsuba Group, a rich organization that dominates global markets. Kira is also reported to have been sending threats to politicians and the investigation team is forced to conduct their operations in secret. As far as the public is concerned, the Kira investigation remains unsolved and the team is disbanded. At this point, L brings two new members to the investigation team, Aiber and Wedy. (Source: Wikipedia)
集數
- 第 14 集 · Light利用Misa迷惑L，而Rem則威脅他以保護她。
- 第 15 集 · 夜神月因L揭發彌海砂為第二基拉而遭逮捕
- 第 16 集 · 夜神月將死亡筆記本交給L，以洗清自己作為基拉的嫌疑。
- 第 17 集 · L 與 Soichiro 策劃假處決以測試 Light 和 Misa 是否為 Kira。
- 第 18 集 · L 提議與 Light 綁定，引發衝突，Kira 轉向金錢動機並鎖定 Yotsuba Group。
- 第 19 集 · 松田假扮彌海砂的經紀人調查四葉集團，以便接觸L
- 第 20 集 · 調查團隊利用監視手段監控四葉集團，同時L懷疑Light。
- 第 21 集 · 彌海砂遇見雷姆並指認出海砂是第三個基拉，而L開始起疑。
- 第 22 集 · L 指示警方延遲逮捕 Higuchi，同時策劃媒體陷阱以揭露第三任 Kira。