Light, his memory recovered, orders Misa to begin killing after Higuchi dies. The Shinigami Rem realizes that everything is going according to Light's plan, and that L will arrest Misa as Kira unless Rem acts quickly.
The team arrests Higuchi for being Kira and causing multiple murders. Inspecting Higuchi's Death Note, team members who touch it abruptly discover that shinigami do exist, and when Light takes the Death Note from L, his memory returns.
Near, along with the SPK, meets Light and the task force at a warehouse for the final showdown. To everyone's shock, Near reveals that Kira's follower, Mikami, is at the warehouse and is writing everyone's name in the Death Note.
L and Light, watching from the investigation team building, wonder whom Higuchi (seemingly alone) is talking to. L wonders if it's a shinigami. With Rem beside him, Higuchi - frantic to kill Matsuda - takes "the deal" to become unstoppable.
Though Mikami has written all the investigators' names in the Death Note, a minute passes and everyone is still alive. Near seizes Mikami's Death Note, and all is at last revealed.