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Michiru Kita possesses the Shinigami Eyes, a power which allows her to see a person's closeness to death by seeing a ring around the person's neck. When a person is marked to die, a gray ring appears, which darkens over time. Once the ring turns pitch black, the person dies. Chika Akatsuki and Shito Tachibana, two boys in her class, both have black rings around their necks, but are still alive. It is revealed that after an accident that was supposed to kill them both, the two made a deal with Zombie-Loan.
In return for keeping them alive, the two have to hunt zombies to pay back their debt. When they discover Michiru's ability, they want her to join forces with them to find people with rings in order to eliminate them. When she nearly gets herself killed, she's offered a way out of dying by helping them. And so the zombie hunting trio is born...