Natsume is lonely; he has an ability that separates him from others: he can see and interact with spirits. Soon, however, Natsume discovers that he’s not alone: his grandmother Reiko also had the gift. But things get hectic and possibly dangerous for Natsume when he finds out that he also inherited the 'Book of Friends', a book that contains the names of all the spirits Reiko defeated and subjugated. He finds himself hounded by his grandmother's underlings and, with the help of a 'cat' charm spirit, decides to free them from the Book's shackles, as well as protect the book from those who seek to misuse its power...
Both tell the story of an orphaned boy that can see supernatural things. Tact, in Dusk Story, seeing ghosts and the like, and Takashi, in Natsume's Book of Friends, seeing youkai. They also have similar art style and story telling.