Death Note Episode 31 -

Near contacts the Japanese Investigation Team and explicitly suggests that the "Second L" (Light) is Kira. He notes the suspicious timing: the SPK was only targeted after Near began questioning the task force's integrity.

With the SPK and the Japanese Task Force closing in, Light realizes he can no longer safely use a Death Note or rely on Misa Amane, who is under heavy surveillance. Death Note Episode 31: Transfer - Bokutachi no BLOG Death Note Episode 31

Near remains remarkably calm, viewing the rioters not as true believers but as bored, selfish individuals. To dissipate the mob, he employs "Plan B": raining millions of dollars—L’s remaining inheritance—out of the building. Near contacts the Japanese Investigation Team and explicitly