The Corpse God, a powerful necromancer, perishes in a legendary battle, only to be reincarnated as Polka Shinoyama, a young boy in contemporary Tokyo. While struggling to adjust to his new physical form, he becomes the target of various factions involved in the supernatural. One such pursuer is Misaki Sakimiya, a high school girl with the ability to see spirits, who seeks his life from the moment they first encounter each other. Trying to understand why unknown groups want him dead, Polka eventually crosses paths with Takumi Kuruya, a contractor proficient in surveillance and hacking, and Lisa Kuraki, a crime boss based in Shinjuku. Together with these and other unforeseen allies, Polka faces peril to uncover the truth behind his reincarnation and the destiny awaiting the world he now inhabits.