The afterlife is replete with bureaucracy and lawbreakers. Tsuzuki Asato, a cheerful and foolish 26-year-old shinigami (a deity responsible for guiding the dead to their proper realms), has been performing his duties for over 70 years. Despite his long tenure, he is stuck in the low-paying, infernal division, and he has a bad habit of losing partners (since shinigami typically work in pairs). However, his current partner, Kurosaki Hisoka, is stubborn, sharp-tongued, serious, and defensive - and perhaps the only one who will stay put. As they delve into each case, they uncover the schemes of the serial killer Dr. Muraki Kazutaka. Tsuzuki and Hisoka's bond grows stronger with each investigation, while Tsuzuki's tumultuous death haunts him fiercely, refusing to let him rest in peace.