When she was little, Sakura Mamiya got lost in a mysterious place. She got lost because of the evil shinigami (death god) because she could see spirits (including shinigami). Luckily, there was an aunt who showed her the way home...
Now Sakura has entered high school and meets Rinne Rokudo (her classmate who often skips school). Strangely, only Sakura is aware of Rinne's presence while her friends are not. Apparently Rinne is a shinigami whose job is to send restless spirits to the wheel of reincarnation. She was forced to become a shinigami in order to pay off her grandmother's debt (who is also a shinigami). The debt was made by her grandmother in order to be able to marry her grandfather (who is an ordinary human). It was a coincidence because the grandmother was the aunt Sakura met in her childhood. Purifying spirits apparently requires money (coins and paper) too. Rinne herself is a poor shinigami but luckily there is Sakura who is willing to help her financially. How will Sakura and Rinne's adventures continue? Keep following on Rinne...
NOTE:
* Japanese title: Kyokai no Rinne