Our heroine Kokoro gets taken to the Netherworld by some grandpa owl who tells her she will now be enrolling in a school to become a shinigami. Netherworld is a place that souls go to if they have regrets from their past lives and cannot transcend into the afterlife. Unfortunately Kokoro isn’t the brightest bulb on the tree and she ends up getting a 2 on her exam – successfully FAILING to get a shinigami partner. Because of this she’s placed into a “special” learning group for all the other failures. Unlike most shinigami there, Kokoro has no memories of her past life, how she died, and what regrets brought her to the Netherworld.