The much-anticipated sequel to the SPEC series, Close comes to theaters in two parts, "incarnation" and "reincarnation" and promises to deliver an ultimate conclusion to the franchise and all SPEC holders who have appeared, both new and old. The world is divided into those who possess SPEC, and those who do not. The world is beginning to waver, and a period is about to be placed on the history of mankind. A simple plan. Fatima's 3rd prophecy. Solomon's key. All mysteries hitherto unsolved will be revealed! What fate awaits Toma and Sebumi and the whole human race here at the beginning of the end?

This prequel to the hugely popular SPEC act ion series, delves into the story behind protagonist Saya’s loss of her left hand. Saya’s parents are supposedly killed in a plane crash when she’s in high school. But later Saya is approached by Kondo, a Metropolitan Police Agency detective, who tells her it’s likely her family was murdered by a SPEC agent. Five years later, Saya is a cop at the Public Safety Department’s Section 5 Task Force for unresolved cases. Meanwhi le, Saya’s brother blames Saya for their parents’ death, setting out to destroy her under the pseudonym Ninomae. He’s guided by Saya’s jilted ex-boyfriend, Satoshi, who’s poisoned both Ninomae and Saya’s minds so that they can’t recall being close.

A year after his last big fight, Takeru Sebumi, returns to the Metropolitan Police following some time off recovering from medical treatment on his eyes. But he is immediately confronted with a very strange murder case involving a machine gun shootout that took place in the middle of a street in broad daylight where only one high school female survived. But the girl's testimonial is that the shooter was dressed all in black and could move by instant teleportation. Photos taken by a combatant in the firefight revealed the presence of Satori, who had been badly knifed and held The Empress tarot card in her hand. Saya Toma views the incident as a blatant showdown between "spec holders" of specialized powers. Thus, a new challenge is thrown down for former special forces cop, Sebumi, and the quirky Toma with her 201 IQ.

A cruiser yacht, with all aboard mummified, is discovered drifting out at sea. Toma and Sebumi suddenly face a series of spec-holders controlled by a mysterious ‘Ninomae’, who turns out to be Toma’s younger brother...except that he’s supposed to be dead. Ninomae tries to enlist Toma among the specs using whom he plans world domination, but she refuses, saying she wants to live a normal life. Cursing Toma for getting him into this, Sebumi nonetheless does his utmost to protect her. Toma’s left arm is in a cast: what is she hiding there?