The manga centers on Fuusuke, a young man who works for an exploitative black company and is constantly chased by debt collectors. He attempts suicide, but is saved by Hanaichi Tsutsujimori, a man who runs an estate liquidation company. To pay off his debt, Fuusuke starts working at the company, but soon finds out that his job involves taking care of the lingering thoughts and souls of the recently departed. (Source: ANN)