As a child Sakura Mamiya mysteriously disappeared in the woods behind her grandma's home. She returned whole and healthy, but since then she has had the power to see ghosts. Now a teenager, she just wishes the ghosts would leave her alone! At school, the desk next to Sakura's has been empty since the start of the school year. Then one day her always-absent classmate Rinne Rokudo shows up, and he's far more than what he seems!

[Source: manga synopsis via Viz]

The shinigami (god of death) Rinne Rokudou, and Sakura Mamiya, the girl who can see ghosts, attend the same school. The two spend their days solving the worries of spirits. Rinne is so poor that he is forced to borrow money from Sakura to buy shinigami tools to solve their cases. Rinne and Sakura care for each other, but their relationship is not progressing. However, with the appearance of a new contracted black cat, a beautiful damashigami (cheating god), and a person with whom Rinne shares a special circumstance, the situation becomes even more chaotic! Rinne and Sakura's after-school time wrapped up in the world of spirits continues!

[Source: NHK via Anime News Network]

Helping the departed find peace is all in a day’s work for half-Shinigami Rinne Rokudo, but the poor guy is in over his head when more mysterious interlopers from the spirit world start to create problems for him and the ever-collected Sakura Mamiya. With the introduction of a new teacher, a new Shinigami girl, and a host of restless spirits with “personal issues,” Rinne’s life is only going to get crazier!