Osaka Business Trip! That Man Is Taiga!! (E31)

Kaito and gang take a business trip using the Warp Machine "Snuffed Out" to Osaka, the city of laughs, in order to beat Ryuuga of the Seven Gods of Suits! Under Ryuuga's control, Osaka has rule where following up a joke with a retort incurs a tax and punishment. (Crunchyroll)