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?

The Business of Death has lots of opportunity for travel. Tsuzuki and Hisoka travel to Okinawa on assignment to help fellow Guardian of Death Chidsuru find out just what is behind the Miyagi Inn's recent troubles. Is the Miyagi Inn really haunted, or is it all a vicious rumor spread by the wicked president of the neighboring resort hotel?

Back in the Ministry of Hades, Watari convinces Tsuzuki to help test his new sex change potion. But something's wrong with the formula, and instead of turning into women, they turn into kids! The antidote calls for belladonna flower, but the Count's garden of poisonous plants has two varieties--red and black. Which is the right flower...and what will happen if they choose wrong?