Set between Kamen Rider W episodes 44 and 45, the film focuses on the invasion of Futo by the Special Mercenary Force "NEVER" led by a man named Katsumi Daido. NEVER has discovered the existence of Foundation X's T2 (Type 2) Gaia Memories — 26 next-generation Gaia Memories created by Foundation X based on the Gaia Memories used by the Kamen Riders. After he steals the Eternal Memory, Daido leads NEVER, his top six members using T2 Gaia Memories to assume Dopant forms, in an assault on the city to gather the T2 Gaia Memories scattered across the city. Assisted by Interpol investigator Maria S. Cranberry, Shotaro's investigation into NEVER leads to Philip being captured by the terrorist group in Futo's darkest moment as Futo's Kamen Riders prepare for a final battle.
