Based on the manga by PEACH-PIT, serialised in G-Fantasy.
When a human is marked to die, a faint gray line that is invisible to most appears around their neck. As time passes, that ring becomes darker and darker, until it is eventually black, and that person dies. Kita Michiru has an unusual gift - she posses "Shinigami eyes," which allow her to see these rings. When Michiru notices that two of the boys in her Class, Akatsuki Chika and Tachibana Shito not only have rings, but that they`re jet black, they reveal to her that the were supposed to die in a tragic accident six months ago. With the help of the Zombie Loan loan office, they were given a second chance at life, should they be able to pay for their debt by doing the work of Shinigami and killing malicious zombies. They petition Michiru to assist them in their efforts, and she finds her everyday life changing dramatically.
Everyone at Z-Loan throws Shito a welcome back party while Koyomi-chan tells Michiru about an embarrassing secret over her drinking fanta! Also a new rival team appears A-LOAN from the president of the ferrimen, but is there something else about this man than meets the eye? Come and see the new zombies, Zen, Toko, and Shuji from A-LOAN! And watch Chika become jealous of Zen when Michiru shows her kindness to him.
A battle is unlocked as both A-Loan and Z-Loan must make 10,000,000 yen before the other. Though it comes with a heavy price, for the loser will have all of their zombies terminated, including Michiru. Z-Loan is disheartened because A-Loan takes a quick lead in the competition with superior weapons. Zarame the Grim Reaper decides to help Michiru hone her Zombie finding powers, the first zombie she finds however, is the Undertaker, who has reluctantly returned to aid Z-Loan. They eventually find their determination and renew their will to compete, to save their company.