When people are marked to die, a small grey line, that is invisible to everyone, appears around their neck. As time goes on, the line gets darker and darker till it is black, then the person will die. Kita Michiru posses the ability to see these lines. One day Michiru notices that two boys in her class have these lines around their necks that are black. They reveal to her that they were supposed to die six months ago in an accident, now they have a second chance at life, thanks to the Zombie Loan office. Now spend their time paying off their debt doing Shinigami work. Now Michiru is helping them out, but finds her life is changing drastically.