The story picks up with Kurt Anton, a viscount with a frontier territory, who, despite being an ally of the mastermind, is destined to be killed early in the narrative. This event, known as "The Villainous Lord's Scapegoat," involves a riot that Kurt attempts to quell by summoning a low-level demon, only to be killed by it. This serves as a tutorial event for the protagonists, ensuring Kurt's demise.
Five years prior to the original story's start, at the age of ten, Kurt regained his memories of a past life upon the death of his parents. He discovered he was in the world of the simulation RPG "Upstar Fantasy" and that he was the "scapegoat" character, Kurt Anton. Frustrated by his predetermined fate, Kurt acknowledges his character's flaws, particularly his alliance with the Grand Duke, the game's mastermind. While he couldn't outright refuse the Grand Duke due to their noble status and Kurt's need for a patron, he now possesses knowledge of the game's events.
Kurt knows the mastermind, the Grand Duke Castien Balmuth, will contact him soon. He plans to use this opportunity to gain strength, as his current abilities are insufficient to defeat the Demon King, the game's final boss. He receives a letter from Castien, expressing condolences for his parents' death and offering support. Kurt, however, refuses this offer, determined to forge his own path.
Meanwhile, in Castien's opulent mansion, the Grand Duke is angered by Kurt's refusal. He decides to send someone to Kurt's territory, not with money, but with someone skilled in estate management, intending to gain control through dependency. This leads to the dispatch of Klaus Adler, a man seemingly knowledgeable in estate management, to Kurt's domain.
Upon receiving Klaus, Kurt immediately begins reforms. He discovers the Anton territory's ledgers are riddled with errors and that despite a 70% tax rate, the territory is in severe deficit. He learns that a significant portion of the funds were used for personal enrichment by his parents, specifically for purchasing jewels. Kurt recalculates the finances, realizing a 40% tax rate would be sustainable.
Klaus, presenting himself as an envoy from Castien, offers his assistance. Kurt, suspecting Klaus's true intentions, presents him with the flawed ledgers. Klaus, after reviewing them, suggests further increasing taxes to resolve the deficit, revealing his malicious intent. Kurt, however, has already drafted a letter to Castien exposing Klaus's corruption.
The letter infuriates Castien, who realizes his plan has been thwarted. He recalls Klaus and decides to use other infiltrated agents. Kurt, meanwhile, confronts his household staff, revealing that their wages have been significantly skimmed. He plans to implement a 40% tax rate and personally distribute wages to ensure transparency and eliminate corruption. This leads to the departure of many staff members, including the head butler, Sebastian, who was complicit in the embezzlement.
A mysterious explosion occurs outside the manor, caused by Irma Anchor, a "bomb girl" saint-in-training who loves alchemy. She accidentally blew up a hut where Sebastian and some ruffians, hired by Sebastian, were plotting to attack Kurt. Irma, despite her destructive tendencies, heals the injured. Kurt, recognizing Irma from the game, is wary but realizes her power could be useful. He agrees to hire her as his alchemist, much to her delight, and she promises to bring more allies.
The remaining staff, loyal to Kurt, are a small but trustworthy group. Kurt implements the 40% tax rate, which is met with initial skepticism but ultimately acceptance. He also promises to buy back any craftsmen sold into slavery by his parents.
Meanwhile, Castien, informed of the expelled agents, decides to arm the rebellious guards, who are planning to overthrow Kurt. The guards, led by their captain, are equipped with weapons provided anonymously by Castien.
The story concludes with Irma single-handedly repelling the guards' attack with a massive explosion, creating a crater. Kurt, though exasperated by the destruction, acknowledges her power and agrees to build her an alchemy laboratory. The remaining staff are loyal, and Kurt has secured a crucial alliance with Irma, setting the stage for future challenges.
