The cowardly girl Kito Man (voiced by Houko Kuwashima) has a secret. She can see things that others cannot see, such as the black ring on the neck. Once the black ring is deep, the god of death is coming. And this black ring, she saw on the necks of her classmates Chika Akatsuki (voiced by Kenichi Suzumura) and Tachibana Situ (voiced by Takahiro Sakurai). As she slowly approached the two, Man found that the two were doing unusual part-time jobs: working for the "Zombie-Loan" company that conducts life financing, and the rewards they received were to repay the price of the two people's resurrection. It turned out that Chika and Situ had died in a bridge accident, and now they are zombies. Knowing Man's ability, Chika and Situ decided to pull Man to help them complete the task, so the two zombies' debt repayment journey kicked off... This film is adapted from the comic of the same name serialized in the "Monthly GFantasy" by the creative group PEACH-PIT.