Deep below Tokyo, in the subways there exists the boundary between this world and the other world (the land of the dead).
There is a man who guides people who has wandered in between the way to the other world. His name is Seiya. He is the Guide who connects this world and the land of the dead. He has the ability to see the difference between a person who is fated to die and who should still live. He can see the "Fire of Life Remain".
In the subways, episodes of the living and the dead comes unwound.