An old high school classmate of Masayuki Muroi throws him down a mountain into imminent death during a snowstorm. Masayuki, however, avoids the fall and makes it to safety thanks to Yuki-Onna, a beautiful young woman who is reputed to guide men to their deaths but only asks for money in exchange.
Masayuki has had a prosperous life, gotten married, and accumulated a large fortune eleven years later. However, when his business fails and his wife betrays him, Masayuki flees to the city where Yuki-Onna previously saved him. There, he rekindles his relationship with her by giving her money and scrumptious meals. While Masayuki is getting over one setback, another one comes knocking: his ex-wife is discovered dead after being beaten, and the only person who can support his alibi is Yuki-Onna, who cannot be identified.
With nowhere else to turn, Yuki-Onna seeks the assistance of Kotoko Iwanaga, the God of Wisdom of the spirits. Kotoko, who is revered by the many spirits who roam the earth, uses her remarkable intelligence and cunning to settle any disputes that may arise. Kotoko drags her eternal boyfriend Kurou Sakuragawa along as part of her responsibility to prevent a collision between spirits and people, and she swears to establish Masayuki’s innocence while keeping Yuki-Onna’s presence a secret.
