After the death of the Makai Club, President Kantaro Hoshino looked to make headlines again by offering ¥10,000,000 of his "pocket money" to the winners of a one night tag tournament at Kobe World Hall. Hoshino prepared a special tournament, which included Toshiaki Kawada's return to New Japan after a long time. The two affiliated teams were victorious over foreign enemies in the semis, leading to a big final between hated enemies.
President Hoshino ¥10,000,000 Offer Tag Tournament (10/24/04)
Semi Final: Masahiro Chono & Katsuyori Shibata beat Genichiro Tenryu & Kensuke Sasaki (17:53) when Shibata used an FK on Tenryu.
Semi Final: Hiroyoshi Tenzan & Shinsuke Nakamura beat Toshiaki Kawada & Mitsuya Nagai (20:53) when Nakamura used a standing cross armbreaker on Nagai.
Final: Hiroyoshi Tenzan & Shinsuke Nakamura beat Masahiro Chono & Katsuyori Shibata (19:28) when Tenzan pinned Chono after the Ten-Naka Koroshi.