Transfer (移譲, Ijō) is the thirty-first episode of the Death Note anime series.
The episode begins with Mello arriving at an airport in Japan where he then watches Demegawa on television. Demegawa commands the followers of Kira to continue to smash into the SPK headquarters in New York from a helicopter. Misa continues to watch the scene on television waiting to kill Near as soon as he exits the building using her Shinigami eyes. Light tells Near that he should retreat from the building. Near deduces that the Second L is Kira based on the fact that the SPK has only now been targeted after he began suspecting the Japanese Investigation Team — the timing being too convenient. Near tells the other members of the Japanese Investigation Team to consider that the Second L is Kira, or at the very least that Kira is among them. Aizawa starts to consider the possibility that Light is Kira, remembering that he was suspected by the original L.
As the protesters outside the SPK headquarters continue to break in, they become distracted and fight among themselves when Near and the SPK start dropping buckets of money out of the windows (the original L's inheritance). Light and the Japanese Investigation Team watch as the police arrive and break up the riot. Near and the SPK exit the building dressed as policemen with face masks and body armor. After the SPK make it out safely, Near calls the Japanese Investigation Team from the now safe SPK headquarters. He tells them that his phone number has been re-established and any member of the team is free to contact him with information regarding Kira. Light considers his options and e-mails Misa with a plan.
Aizawa calls Near and gives him information regarding Light and Misa's confinement and how they used the 13 day rule to clear their name, but does not reveal their identities. Aizawa then tells Near about Chief Yagami pretending to kill Light and Misa and how L cleared their names based on Light not killing the Chief at that point. Near realizes that Kira used his confinement to clear his name and asks Aizawa if the First Kira suspect volunteered to be confined. Aizawa says nothing, but Near tells him that from this he knows that he volunteered. Near asks who the suspects were, but Aizawa refuses to reveal their names. Near thanks Aizawa for revealing this information as well as the information regarding the Shinigami eyes. Near discovers that Chief Yagami and Light were father and son and concludes that Kira and the Second L are Light Yagami.
Back at the Japanese Investigation Team headquarters, Aizawa tells Light that he contacted Near. Light asks Aizawa what they talked about, but then he changes his mind and says it would be inappropriate for him to know. Aizawa also says that he wants to resume video surveillance on Light and Misa to help clear their names, to which Light agrees. Aizawa and Mogi go to Misa's apartment to search for a Death Note, but they do not find anything. Meanwhile, Demegawa appears on television hosting Kira's Kingdom and asks Kira's followers to donate money to help them build a temple to worship Kira. The investigation team are disgusted that Demegawa is exploiting the Kira situation. Aizawa arrives back at the headquarters and watches the television along with the investigation team.
Demegawa then reveals to the public his "hand selected officers" of Kira's Kingdom. The investigation team agrees that Demegawa is using Kira for his own personal gain, and Light thinks to himself that Demegawa is now no longer useful. Demegawa and his officers are then killed on television by Teru Mikami. It is revealed that Light instructed Misa to forfeit ownership of her Death Note (thus erasing her knowledge of Death Notes) and mail it to Teru Mikami. Aizawa realizes that with Mogi still at Misa's, Light and Misa cannot be responsible for these new deaths. He then begins to doubt that Light and Misa are guilty. It is then revealed that Light selected Teru Mikami based on his television appearances on the TV show Kira's Kingdom, confirming that he has the same views as Kira. Also, Mikami is someone that would understand why he would be chosen if he were given the note. The episode ends with Mikami telling Ryuk that he is happy that he can pass judgment on criminals and answers the question (to himself), "What do you think Kira is?", by saying that Kira is God.