The series deals with the exploits of five young graduates of a Buddhist college, all of which have a special skill, some of them supernatural and/or involving dead bodies. Most notable is Kuro Karatsu who has the ability to "speak" to the recently deceased and hear their last wishes. On this basis the group forms a business venture to fulfill said wishes in hopes for compensation. However, because corpses do not always die of natural causes or accidents, the group often encounters criminal activity or such compensation is unattainable.