A formidable necromancer renowned as the Corpse God meets his demise in a legendary clash, only to undergo rebirth as Polka Shinoyama, a young boy dwelling in present-day Tokyo. As he grapples with adapting to his new physical form, he becomes the target of various factions entangled in the supernatural realm. Among them is Misaki Sakimiya, a high school student endowed with the ability to perceive spirits, who harbors a lethal intent from the moment their paths cross.
Amid the perplexity of being hunted by unfamiliar adversaries, Polka's path intersects with Takumi Kuruya, a proficient operative in surveillance and hacking, and Lisa Kuraki, a criminal mastermind who commands influence from Shinjuku. In the company of these unexpected allies, and others yet unforeseen, Polka courageously confronts perilous odds to unveil the secrets behind his reincarnation and to unveil the destiny that awaits the world in which he is now entwined.