“This is heaven. Ha ha ha.”
Heaven (天国, Tengoku) is the forty-second chapter of the Death Note manga series.
Thinking fast, Matsuda quickly tells them that he is the manager of the model and actress Misa Amane and produces a (fake) business card in the name of "Taro Matsui" of Yoshida Productions. He explains that he has come to promote her for their commercials. Takeshi Ooi tells Arayoshi Hatori and Suguru Shimura to take him to another room and hear him out.
Once they have left, the other members of the Yotsuba Kira Group discuss what to do. They conclude that they will have to kill the intruder, but in such a way that he cannot pass on whatever he may have overheard and it must be covered up carefully.
Meanwhile Matsuda is pitching Misa to Hatori and Shimura when his cell phone rings. Hatori tells him to answer it but to keep it on speaker in order that they can listen in to the conversation. Matsuda recognizes the caller's voice as L's.
Using a false name, L poses as a friend inviting "Matsui" out for a drink. "Matsui" declines and the caller asks if he is in trouble. Taking the hint, Matsuda confirms that he is—but Hatori and Shimura take this to mean that he has financial problems. The caller hangs up and "Matsui" gets back to promoting Misa for a Yotsuba commercial.
At their HQ, the Kira Task Force members now know the situation, but L decides it best to await developments before making a move, in case the men at Yotsuba discover that their connection to Kira has been uncovered.
Hatori and Shimura take "Matsui" back to the other Yotsuba executives, telling them that they believe him to be genuine. They agree to meet Misa and consider her for their publicity campaign. Secretly, they want to keep an eye on him until they can kill him and are frustrated by the fact that they cannot discuss the matter with Kira himself since he is unknown even to them.
Misa has just finished shooting a scene for a major movie she is starring in when she notices a call from Light on her cell phone. She calls back and confirms that she is not with Matsuda, who suddenly calls her on her other cell phone, tells her about the potential ad campaign and asks her to join him at the Yotsuba building. Misa informs Light who, fearing for her safety, tells her not to go but is then overruled by L who has suddenly come up with a plan to rescue Matsuda. Light then tells Misa what to do.
Misa arrives at the Yotsuba building and Matsuda introduces her to the executives. Putting on a lively and cheery presentation, Misa then invites them back to her apartment for a party with other girls from the Yoshida Productions agency. The men require no second bidding!
Before long the executives are in Misa's flat, receiving plenty of champagne and entertainment by her and other young ladies. Little do they realize that they are in the Kira Task Force HQ and are being observed by hidden cameras!
When the party is at its height, Matsuda locks himself into the bathroom where he calls L and tells him how he overheard the men from Yotsuba talking about Kira and potential victims. L then tells him that in order to get away Matsuda must die before he is killed!
Matsuda returns to the party, pretending to be drunk. He goes out on to the balcony and climbs on to the ledge. Before anyone can stop him, he starts to walk along it and tries to somersault on his hands! At the moment he falls over into the street!
Matsuda falls, but is caught by a mattress being held out by Soichiro and Mogi and rolls into the apartment under the one he fell from. The mattress is quickly pulled in and when the party guests look over the balcony they can see what appears to be a body lying in the street—actually L's associate Aiber playing dead!
Misa advices her guests to leave and they hurry out of the building. They reach the street to see the body being taken away in an ambulance—the paramedics being L and Light in disguise, with L grumbling about having to play the part at all!
The next day, Matsuda reads a very small and brief article in a newspaper about the death of Taro Matsui, which should satisfy the men from Yotsuba. L decides that Mogi will now stand in as Misa's manager and they then proceed to examine the eight suspects that Matsuda's little adventure has brought to light!
For the chapter's title "Heaven", Tsugumi Ohba said that when a person sees the title, they may assume that someone is going to die. Ohba added that he was "going for that a little bit", but the title name mainly refers to Matsuda's feelings after he survives an incident and how Misa's room is like "heaven".