Even after death, there is paperwork and criminals to contend with. Tsuzuki Asato is a 26-year-old happy-go-lucky and nerdy shinigami (god of death) whose mission it is to ensure that the dead stay dead and in their appropriate worlds. Despite the fact that he has been in this work for over 70 years, he is in the poorest division with the worst salary. He also has a habit of not maintaining partners (as shinigami function in pairs), but he now appears to have one who will stick around: Kurosaki Hisoka, a stubborn, smart-mouthed, serious, and defensive 16-year-old. With each case they examine, they get closer to the serial murderer Dr. Muraki Kazutaka's plots. Tsuzuki's bond with Hisoka is becoming stronger...but there's a catch.