These films focus on the characters of Ryu Terui / Kamen Rider Accel (Minehiro Kinomoto) and Katsumi Daido / Kamen Rider Eternal (Mitsuru Matsuoka), though the series' main characters Shotaro Hidari (Renn Kiriyama), Philip (Masaki Suda), and Akiko Narumi (Hikaru Yamamoto) also make appearances.
[3][4] While settling into married life with Akiko Narumi, Ryu Terui is brought onto a case with Fuuto Police Department (FPD) members Captain Hiroshi Sagami and Inspector Yukihiro Ohno involving a woman named Aoi Katsuragi, the sole surviving member of a slain pickpocketing ring.
FPD Detective Mikio Jinno covers their escape, but the pair are confronted by the Commander Dopant, who murdered Katsuragi's father.
Arriving at a den of thieves, Terui discovers the item Katsuragi stole is a Gaia Memory Enhancing Adapter and takes it from the crime boss.
Years prior, following a fatal car crash, Foundation X scientist Maria revives her son Katsumi Daido as an undead Necro-Over.
Swearing revenge, Daido goes on to form the mercenary group NEVER and recruits expert marksman Ken Ashihara, former Yakuza subordinate Kyosui Izumi, strongman Gozo Domoto, and serial criminal Reika Hanehara after turning them into Necro-Overs.
Sometime later, NEVER heads into a Southeast Asian country to kill the leader of a terrorist cell, only to learn a Quark named Mina beat them to it.
Refusing to revive Mina as a Necro-Over at Hanehara's request, Daido decides to seek revenge on the Museum by destroying Fuuto.
After restraining her, the pair demand answers, but are caught off-guard when she reveals she knew Daido as a hero before recounting his story.