The business of Death is never done. Asato Tsuzuki works as a Shinigami, or "Guardian o Death," in the Ministry of Hades. It's his duty to make sure that the souls of the dead reach the afterlife, but contrary ghosts and humanity's evils keep getting in the way of a job well done. With all these problem assignments, will he ever get a bonus...or will he be stuck paying back damages for all eternity?

Hisoka is tired of playing sidekick to his ditzy partner Tsuzuki, and wants some power of his own. He decides to travel into the imaginary realm in search of magical shiki spirit allies. Tzusuki tags along as a guide, but gets called back on an assignment before Hisoka has made his selection. Alone at last, Hisoka finds himself in a world of trouble. Now it's up to Tsuzuki to rescue him...uh-oh!