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The land of the dead is a heavily bureaucratic place full of paperwork, and it is the job of the shinigami (death gods) to ensure that the dead stay dead and in their assigned locations. Tsuzuki Asato is one of the longest serving shinigami, but is somewhat flaky and difficult to work with. He is assigned a new partner, a rookie shinigami named Kurosaki Hisoka, who seems to be the complete opposite of Tsuzuki in personality. As the two begin investigating various cases they become entangled in the plots of the mysterious Dr. Muraki Kazutaka who seems to have something to do with Hisoka's past. Life is never dull in the afterlife as Tsuzuki and Hisoka deal with Muraki's antics, their growing relationship, and Tzusuki's own dark, mysterious past that continues to haunt him.