Sam bliver myrdet for øjnene af sin kæreste og bliver til et spøgelse. Som ånd finder han ud af at mordet blev planlagt af hans bedste ven, der nu prøver at kommer i trusserne på hans lækre kæreste. Det er for meget for selv et spøgelse og sammen med synske Oda planlægger han sin hævn.
Mare is an elementary school student. She lives with her family in the city, but, right before her father goes bankrupt, they run away and settle down at a fishing village in Noto. The family rents a couple's home who run a salt pond. Mare's father starts a new business, but it also fails. Her mother supports the family by working at the salt pond. 8 years later, Mare, about to graduate from high school, decides to work for the Wajima local government. She wants to have a steady job, unlike her father. Her job is to support people who move to Noto.
