本剧由池井户润同名小说改编，讲述人生顺风顺水的大企业富二代、却欲抵抗继承人宿命的階堂彬(向井理)与虽经历父亲公司破产、连夜逃跑等残酷命运捉弄、却孕育了理想的天才山崎瑛（斎藤工)，各凭己力开拓人生的故事。
同是东大出身的两人一起进入银行成为同期新人进行研修，最后成绩优秀的两组进行融资战略实践。彬所在得小组代表的是申请融资的企业一方，而瑛所在的小组是对融资申请进行斟酌考量的银行一方，由此展开了一场流传后世的著名胜负战。
同名「Akira」的两人从幼年到青年时期几经命运般的交错却不知。故事以日本泡沫经济及其崩坏时期为背景，满载反抗、和亲友别离、至亲离世、初恋、应试、就业、成功、挫折......这些人生岔路的关键词，是敌亦是友的两人展开了一场“宿命之争”。
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