Masayuki Muroi's old high school classmate throws him down a mountain into imminent death during a blizzard. Masayuki, on the other hand, survives the fall and flees to safety thanks to Yuki-Onna, the ghost of a beautiful young woman who is reputed to lead men to their demise—but all she demands in exchange is money. Masayuki has led a prosperous life, marrying and amassed a large wealth eleven years later. When his firm fails and his wife cheats on him, Masayuki returns to the city where Yuki-Onna previously saved him and reconnects with her by promising her money and delicious meals. While Masayuki is recovering from his misfortunes, another knocks on his door: his ex-wife has been discovered battered to death, leaving only Yuki-Onna—who is a nurse—to care for him cannot disclose herself—can confirm his alibi. With no one to turn to, Yuki-Onna seeks the assistance of Kotoko Iwanaga, the God of Wisdom of the spirits. Kotoko is revered by the different spirits who roam the land, and she utilizes her amazing skills and cunning to settle any disputes they may have. Kotoko brings along her eternal partner, Kurou Sakuragawa, in order to safeguard spirits and humans from merging, and vows to prove Masayuki's innocence without revealing Yuki-Onna's existence.