From the Game's Introduction: There are a lot of role-playing games that deal with what happens before you die. Characters usually live interesting lives, and die in an impressive way. This isn't one of those games. This is about what happens after death. This is a modern mystery/investigation type of RPG with elements of the supernatural and horror. The characters are Shinigami, a combination of detective, mystic, troubleshooter, and hero. They're dead, as well. There isn't a "game world" per se. The game takes place in the modern world, although a darker version of it. A homicidal psychopath might decide to make your life interesting in unpleasant ways, or a demon might take offense because you've foiled a plot. This game tends to lend itself to mature themes. Just a warning. It might be a good idea for the GM and the players to have a discussion about elements they're uncomfortable with.