1. The investigation didn’t go anywhere since the New L took over.

2. There’s a Shinigami at task force headquarters, so it stands to reason that the notebook, and it’s owner, must be there as well.

3. The 13 day rule is fake. Combining that with the fact that the owner of the notebook is at task force headquarters, it means that someone on the task force used the 13 day rule to make themselves appear innocent.

4. The New L and a suspect as the Second Kira were placed under confinement by the original L. Also, the New L volunteered to be confined. The New L and the Second Kira were released based on Soichiro Yagami’s act, in which he threatened to kill the New L and then himself. The only way this could be a convincing threat is if the New L is related to Soichiro Yagami. The fact that the New L volunteered for confinement, combined with the thirteen day rule, means he was trying to make himself appear innocent.

5. The only member of the Yagami family in a position to join the NPA and become the New L is Light Yagami.

Therefore, the New L is Light Yagami and Light Yagami is Kira.

- After the Japanese task force’s confrontation with Mello in America, Near sees how conveniently things have gone for Kira in “Second L”’s actions. Near suspects that Kira is either working for “Second L” or is him.

- Mello infiltrates Near’s base in NY and tells him information about the Death Note involving a possibly fake rule.

- Near concludes that the “fake rule” must be the 13 day one. He has “Second L” confirm this is likely.

- Near finds out that there is a Shinigami among the Japanese crew.

- Near suspects that the Shinigami is lying for Kira’s benefit, concluding that Kira is among the Japanese crew.

- Near offers to test the 13 day rule by killing Mello with the Death Note. “Second L” and the gang refuse his plan.

- Near tells the Japanese crew that Kira is among them, likely to garner support from one of them.

- Near and the SPK are soon attacked by Kira followers at their HQ. Near and his crew have to use L’s money to distract the crowd. Near is now convinced, based on the convenience and on “Second L”’s words during this incident that he (or “Second L”) is Kira.

- Near is contacted by Aizawa, who tells him about the holding of two suspects the previous L thought was Kira and of Sochiro’s actions. Based on “I’ll kill Kira and then myself” and what he knows about the 13 day rule, Near is convinced one of the suspects was Light (already knowing that Light is on the Japanese task force) and concludes Light is “Second L” and Kira. He also becomes aware via Aizawa of the Shinigami Eyes.

So far, this makes sense.

But then, Near somehow comes to the belief that there is another Kira, “X-Kira”, judging for “L-Kira”. Er, but how?

I’ll give him the Light thing, but that he knows there’s an “X-Kira” (even forgetting that he figures out who it is almost immediatly) is odd.

There should be 37 episodes to Death Note, so 4 more until swimming lessons! That better be epic.

Let’s just hope they’re saving animation budget for the final stretch.

I think Misa’s jealously will play a key role in Kira getting caught…or worse….

I agree with Near being able to pick out Mikami so easily was rather ridiculous, but I guess they have to speed up the stroyline somehow right???……..

I mean don’t we have like 5 episodes left??? Perhaps the manga does a better job of explaining how Near reaches his conclusions…..

I hear ya on the animation quality… this ep definitely gets a D+ in my book :(