The story is set in Stern Bild City, where professional superheroes, known as "NEXT," protect the public while also competing in a reality TV program called Hero TV. Each hero wears sponsor logos, earning points for capturing criminals and saving lives, with the top scorer becoming the "King of Heroes."

The film focuses on veteran hero Kotetsu T. Kaburagi (Wild Tiger), whose reckless style causes problems for his sponsors, and rookie hero Barnaby Brooks Jr., who is more calculating and cool-headed. They are forced to team up as the first official hero duo, though their clashing personalities lead to constant conflict.

Meanwhile, a series of crimes orchestrated by a mysterious figure begin to unfold, pushing Tiger and Barnaby to set aside their differences and work together.