The Reasons Why Near Thinks Light Yagami (the Second L) Is Kira

Near uses the same methods of deduction as the original L to arrive at his suspect's identity, even if he has no evidence.

• The Kira investigation had gone nowhere since the Second L took over.
• Even when the Japanese task force gains a Death Note, Kira does nothing to them.
• After the Japanese task force retrieves the Death Note from Mello, Kira does not ask them to return the one he had sent them.
• After learning of the fake 13-Day Rule, Near concludes that someone in the task force used it to clear himself of suspicion.
• There's a Shinigami at the Japanese task force headquarters (where the Second L is).
• In the past, the Second L and a suspect as the Second Kira were placed under confinement by the original L. Plus, the Second L had suggested putting himself under confinement.
• Based on information from Shuichi Aizawa that Soichire Yagami had threatened to kill Kira and then himself, Near theorizes that the Second L is a member of the Yagami family.
• Thus, the Second L is Soichiro's son, Light Yagami, and Light Yagami is Kira.
• *More evidence is provided by Rester, who investigates Light Yagami's past. It's revealed that Light Yagami was close with someone resembling L and that they both disappeared after Misa Amane appeared at their university.

From the beginning, based on their lack of results in the Kira investigation, Near has his doubts about the Japanese task force and the Second L. After the assault on Mello's base, Near becomes confident that the second L is Kira. Believing, as the original L had, that the way to defeat Kira is to put him in a position where he can make no excuses, Near carries on L's legacy and plans his moves.