Sakura Hayato is a fairly normal high-school student. Except for one thing: ghosts are attracted to him.
On his 17th birthday, as his ghost problem reaches a peak, he encounters a sly-looking blond man in fancy black garb who introduces himself as "Undertaker Riddle." Riddle offers to help Hayato with his ghost problem on the condition that Hayato become his partner in the undertaking business, which is responsible for sending earthbound spirits to their destined place of final rest by way of a special funeral service. Though he initially refuses the suspicious proposition, circumstances soon come to pass where Hayato has to either accept a soul bond with Riddle... Or lose his life.