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Michiru Kita is a special girl who possesses Shinigami Eyes, a power which allows her to see a person's nearness to their destined death by seeing a ring, invisible to normal people, around the person's neck. When a person is marked to die, a gray ring appears, which darkens over time. Once the ring turns completely black, the person dies. Chika Akatsuki and Shito Tachibana, two boys in her class, both have black rings around their necks, but are still alive. It is revealed that after an accident that was supposed to kill them both, the two made a deal with Zombie-Loan. In return for keeping them alive, the two have to hunt zombies for the loan office. When Michiru gets involved with them, she finds that her life has just become more complicated. After hunting Zombies in an episodic fashion, Chika and Shito defect from Zombie Loan and head to China in an attempt to save Shito's mother from the Xu-Fu. However, the Xu-Fu captures Shito and attempts to use his body as a vessel for Lao Ye, the leader of the Xu-Fu. Lao Ye is eventually defeated and Chika and Shito return to Zombie Loan.

Soon after, Ferryman begins to delete zombies for the sake of the Akashic records and has targeted the Zombie Loan. As they progress through the world of the Ferryman, they become involved in the affairs of a Ferryman who attempts to use the Akashic records to destroy the world. Michiru discovers her powers result from her being an irregularity of the records as she was meant to die as a stillborn. Using her powers, she reverses time through the Akashic records removing its irregularities and zombies. The series ends in a new time line with Michiru witnessing Chika and Shito's accident on television and Bekko announcing the reopening of Zombie Loan.