The story begins with Risa, a 23-year-old actress, dying in a freak accident at home, slipping on a wet floor and hitting her head. She awakens as a ghost, detached and floating above her own body in a hospital room, observing her grieving parents and manager. Though initially numb, she feels a pang of guilt for her sudden, undignified death. Overwhelmed by her family's sorrow, she flees the hospital, experiencing the intangible nature of her new existence.
On the hospital rooftop, Risa encounters Ash, her assigned Shinigami (Death God). Ash initially appears as Crow, a character from a video game Risa recently played, explaining that Shinigami manifest in a form the deceased would be happy to see. Risa, however, finds his cosplay-like appearance "painful" and argues with him, refusing to go to the afterlife immediately. Ash, a somewhat exasperated but ultimately kind Shinigami, reveals that ghosts can change their appearance, teleport to familiar locations, and, with strong intent, interact with the physical world, though touching the living can lead to becoming an evil spirit.
Risa teleports to a bustling downtown area, observing other listless ghosts. She discovers she can create rap sounds and poltergeist phenomena. Following a ghost named Kouta, she finds her acquaintance, Kuga, being assaulted in an alley. Risa attempts to scare the attackers using her newfound abilities, but her efforts are clumsy. Ash intervenes, subtly influencing police officers to arrive, saving Kuga. Ash explains that Risa's "pitiful efforts" and good deeds have earned her "points," which can affect her afterlife destination.
Risa then helps Kouta, a "company slave" ghost who died from overwork and is trapped by his lingering work ethic. With empathy, Risa helps him accept his death and the rest he deserves, allowing him to ascend to the afterlife with his Shinigami, Ayumi (who appears as a voluptuous woman reflecting Kouta's preferences). Ash warns Risa about the dangers of lingering as a ghost, as they can lose memories, emotions, and eventually fade away or be consumed by malevolent spirits.
Despite the warnings, Risa, now more purposeful, decides to help another ghost, Miyakawa Yukina, a young woman murdered two years prior. Yukina, who fears men, is accompanied by her Shinigami, Shiro, who appears as a large cat. Yukina has been searching for her three male killers from a roadside station. Risa, forming a bond with Yukina, resolves to help her find justice before ascending herself.
Risa's accumulated "points" allow her a special opportunity: to appear in a shared dream with her entire family. In the dream, Risa reassures them she's not suicidal and is doing well. Her younger brother, Itsuki, reveals he knows about Yukina's cold case and offers to research it for her. This strengthens Risa's resolve. Her relationship with Ash deepens, as she finds herself appreciating his kindness and even his "true" intimidating appearance. From being a detached, recently deceased actress, Risa has transformed into a proactive, empathetic ghost with a clear mission to help Yukina, supported by her family and her surprisingly caring Shinigami.
