Intercepting the transport carrying Foundation X’s new 2nd generation Gaia Memories, the special-ops unit NEVER, led by Daido Katsumi, intend to turn Fuuto into Hell on Earth. With Daido wielding the T2 Eternal Memory and a Lost Driver, granting him power in the form of Kamen Rider Eternal, Fuuto’s Kamen Riders are left powerless as Daido and his allies take control of Fuuto Tower, converting it into a massive laser weapon…
風都塔完成30週年的夏天,從A至Z的26個次世代Gaia Memory「T2 Gaia Memory」突然在全個風都中散播,再次發生市民變成Dopant的事件。
正當W和Accel在制止這一連串事端時,來自國際特務調查機關的女探員瑪利亞‧S‧克蘭伯里說明了事實。 與此同時,襲擊運送T2 Gaia Memory的直升機的恐怖集團「NEVER」的隊長,大道克己利用奪得的T2 Memory變身成假面騎士Eternal,並且率領其他使用T2 Memory變身的成員佔據風都塔為據點,開始侵略風都的行動。