Fuusuke works for an exploitative black company. Constantly hounded by debt collectors, he despairs of his way of life and attempts suicide, only to be rescued by a man named Tsutsujimori Hanaichi. In order to pay off his debts, Fuusuke starts working at Tsutsujimori's estate liquidation company, where he's given an unusual role: taking care of the lingering souls of the recently departed.