The year is 2030. Six months passed since the Laughing Man Incident was solved. About 3 million refugees are living in Japan, invited to fill the labor shortage. However, the emergent presence of the invited-refugees intensified their confrontation with the "Individualists", who called for national isolation, which then led to the increased incidences of terrorist attacks. Under these circumstances, a terrorist group called the Individual Eleven carries out a suicide attack. But there was a greater scheme behind their action. When Section 9 learns this, they attempt to nail down the mastermind of the incident. Meanwhile, Kuze, a surviving member of the Individual Eleven, becomes a charismatic leader of the invited-refugees and intensifies the confrontation against the government. And Motoko starts feeling a strange sense of fate connecting her with Kuze...

The year is 2030 and six years have passed since a criminal known only as "The Laughing Man" swept through top medical nanotechnology firms committing acts of cyber-terrorism, kidnapping, and espionage leaving no known suspects. New information is revealed, as Section 9 enters the hunt for a suspect capable of unfathomable actions in this compilation of Stand Alone Complex content.

The story takes place in the year 2034, two years after the events in Ghost in the Shell: S.A.C. 2nd GIG. Female cyborg Major Motoko Kusanagi has left Public Security Section 9, an elite counter-terrorist and anti-crime unit specializing in cyber-warfare, which has expanded to a team of 20 field operatives with Togusa acting as the field lead.

《攻壳机动队SAC 2nd GIG》是根据士郎正宗漫画原作改编的第二季日本动画影集。 2004年1月1日于日本SKY电视播映。每集制作费高达3000万日元。 共26话。 故事内容延续第一部TV版攻壳机动队STAND ALONE COMPLEX的剧情继续发展。但TV版的2部作品与剧场版无甚联系，可以看做是两个平行世界里发生的事情。 这次TV版第2季的制作班底与第一部相同，同时剧情表达上和第一季一样，每话由不同故事构成，各自独立成章，却贯穿着同一条主线。在剧情上同时电影版导演押井守也参与了协力，不过电影版中凄凉的气氛没有在TV版第二季中体现。