Upon reaching the train station to death, a dejected soul is informed that he is lucky and will have another chance at life. He is placed in the body of a 14-year-old boy named Kobayashi Makoto, who has just committed suicide. Watched over by a neutral spirit named Purapura, the soul must figure out what his greatest sin and mistake in his former life was, before his time limit in Makoto's body runs out. He also has a number of other lesser duties he must complete, such as understanding what led Makoto to commit suicide in the first place and learning how to enjoy his second chance at life.
Technically good anime, but the story is quite weak and mushy....