The business of Death is never done. Asato Tsuzuki works as a Shinigami, or "Guardian o Death," in the Ministry of Hades. It's his duty to make sure that the souls of the dead reach the afterlife, but contrary ghosts and humanity's evils keep getting in the way of a job well done. With all these problem assignments, will he ever get a bonus...or will he be stuck paying back damages for all eternity?

While Tatsumi is in the Imaginary World looking for Hisoka, Hisoka is in the Fuyuu Desert challenging Kurikara, the Dragon King, to obtain his Shiki power. However, Hisoka is no match for the master swordfighter, and the Tengu must rush in to save him. Kurikara is about to return from exile, bringing the Imaginary World to the brink of war, and Tsuzuki finds himself playing negotiator between the two sides!