People who just died first visit the death office. There, the final destinations of the deceased, who died for various reasons including suicide, murder and disease, are decided. Shimura works at the death office.
A frustrated young woman returns from Tokyo to her hometown in Toyama where she meets an old woman who lives alone. There she slowly finds purpose in life by taking "photographs" that spin memories instead of ghosts.
College student Megumi Yotsugi finds a mysterious woman, Kotoha Furuhashi, abandoned in a garbage dump. Hoping to befriend her, Megumi accepts Kotoha's unusual proposal: they can be lovers until Megumi guesses her real name.