During a fierce blizzard, Masayuki Muroi"s former high‑school companion throws him from a cliff toward certain death. Yet Masayuki survives the plunge and finds refuge thanks to Yuki‑Onna, a beautiful spirit who lures men into peril but demands only money in return.
A decade and a half later, Masayuki has built a prosperous life: he is married and wealthy. But when his business collapses and his wife betrays him, he retreats to the city where Yuki‑Onna once saved him. There he rekindles their bond by offering her coin and sumptuous meals. While Masayuki bounces back from his misfortunes, another tragedy strikes: his former wife is discovered beaten to death. Only Yuki‑Onna—who cannot reveal herself—can confirm his alibi.
With no allies left, Yuki‑Onna turns to Kotoko Iwanaga, the God of Wisdom who governs all wandering spirits. Renowned among the ethereal beings for her sharp intellect and cunning, Kotoko resolves disputes that threaten both spirits and humans. In her mission to shield the living from spectral conflict, Kotoko brings along her immortal partner, Kurou Sakuragawa, and vows to prove Masayuki"s innocence while keeping Yuki‑Onna hidden from the world.
