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The story of life and death takes place in the Tohoku region. Isao, a man who was born in Miyagi prefecture, is a man without relatives. On the other hand, Masahiko is the son of a doctor, and has always thought deeply about the meaning of life. When the two were still young, they attended the funeral of their respected teacher. At that time, Isao showed Masahiko his ability to be possessed by souls. Masahiko started to become intrigued by Isao and his ability.