|The Value of Existence!|
|Season 1, Episode 20|
|Air date||February 19, 2008|
|Written by||Toshiki Inoue|
|Directed by||Makoto Yokoyama|
|Android, Get Out!||The Secret of Dr. Kisaragi!|
The Value of Existence! is the twentieth episode of Cutie Honey: The Live.
Honey has been ostracized by everyone in school and Yuki's plan to make Honey her property is going as she planned. At the Hayami Detective Agency, Honey is weeping at being ostracized. Seiji tells Honey to cheer up and continue to try harder. Honey agrees and walks out as Gen-san comes in with mail for Seiji from the tax office saying that Seiji has to pay a high amount of money as an existence fee but Gen-san says it's a large false bill that's been going around. Seiji throws the letter away.
Honey speaks that she wants to stay friends with Natsuko who was reading a magazine on robotics. Yuki however comes in trying to break them up. Natsuko, not sure what to do runs off. Yuki proposes to celebrate Honey's upcoming birthday which Honey accepts. At the the detective agency Seiji is offered some food by Gen-san while learning that more people are becoming homeless because of the existence fee. Tax office workers come in to collect the fee Seiji owes, but with Seiji unable to pay the fee all of his belongings and the Detective Agency are confiscated but the representative gives Seiji a chance to get the money at a place called Credit Fish to get the needed money.
At the dormitory, Honey asks Natsuko to come to a birthday party with her but notices Natsuko has a fever. She assumes the form of a doctor and gives Natsuko an ice pack. Credit Fish gives Seiji the money and pays off the fee. Natsuko wakes up the following morning and sees that Honey kept her promise from the other day, keeping Honey's friendship. Seiji learns that his parent's farm and fields were taken by the tax office and the tax collector comes in asking Seiji to pay the loan and interest he owes.
It turns out the existence fee was allowed by corrupt politicians on the request of Tanaka. Even though it's just the testing phase, the government might allow it to be an official national tax law if things work out. Tanaka however is getting the short end of the stick. Honey asks Miki to the birthday party for the three of them but Miki is not interested. The tax collector asks Miki and Yuki to pay the existence fees. Honey isn't included as there are no records of her. Seiji is working part time jobs to pay off his loan and interest. The tax collector gets back to Miki to give her tax notice but Miki rips it up. Tanaka comes up to her calling Miki a ghost since she knows Miki and Yuki were created by Dr. Kisaragi to replace his dead daughter. Miki demands that Tanaka not tell Yuki anything. While Tanaka teases her for this, Honey wants to pay the taxes. Tanaka only taunts her with the fact that she's an android. When Honey wants to be included, Tanaka demands the Honey System with the tax collector holding Honey. Yuki steps in as Sister Yuki, not wanting Honey's system taken from her. While Yuki puts up a fight, Tanaka escapes using an octopus ink smokescreen. Miki notices how depressed Honey is getting.
Seiji is exhausted from his jobs to pay off his debt. Gen-san tells him to stand up for himself and against the large tax. Honey finds Miki and asks how she can properly exist. Miki only tells her to live life the way she wants, Honey immeadiately cheering up thanks Miki for this. The next day, Gen-san gathers all of the people oppressed by the existence tax to the tax office and start a riot. The tax workers however are revealed to be Panther Claw combatants and attack the rioters. Honey arrives to fight the combatants as Cutie Honey ready to put a stop to the existence tax. With most of the combatants out of the game, the Tanakas come in to fight. Tanaka gives her husband an eel staff to fight with, putting Honey at a disadvantage. When Sakunosuke is about to give the finishing blow, Gen-san uses a sonic blast from his modified megaphone to stop the attack giving out a small speech about existence being the pride of homeless before assuming an armored form made of cardboard and scrap metal. Gen-san defeats Sakunosuke and has Honey fight off the combatants. Gen-san beats Sakunosuke by knocking his hip out of place. Tanaka uses her missiles to attack everyone but Honey deflects them in time. Defeated, the Tanakas and the combatants retreat.
With the fight over, everyone rips the tax notices and later that evening celebrate Honey, Miki, and Yuki's birthdays. During the commotion, Natsuko comes over to give Honey a present; an identical pair of panties like the pair Honey took from Natsuko a long time ago. Natsuko apologizes to Honey for what happened previously and wants to still be friends wtih Honey. Honey accepts and hugs Natsuko. Miki silently glad for Honey while Yuki looks displeased. Honey then brings Natsuko in to enjoy the rest of the party.