A patient at a hospital has become a ghost. Mizuki, a company employee, is entrusted with the task of investigating the cause. His investigation leads him to a couple who claim to be the "last survivors of the Ghost tribe".

Kitaro's first love, Neko, is dead. Kitaro is devastated and tries to go to Hell to see her, but someone steals his chanchanko. The culprit is the fake Kitaro. The fake Kitaro walks around Hell with the chanchanko and plots with Nezumi-Otoko to obtain a large sum of money. Kitaro's father, Medama-Oyaji goes to hell and tries to bring Neko back.

Kitaro starts an insurance scam called "Afterlife Insurance". Nezumi Otoko sells a medicine for immortality. The powerful, the rich, and the poor are driven to hell one after another. What is the happiness of life - and the story ends.