Everyone fear death. But for a certain young boy, it is natural thing. To him, Life and Death is neutral as everyone will died one day for sure. And the day of his dead by Truck-kun, he welcome it with open hand as he accept his fate. But what he never expected was... ???: Did I just got reincarnated? He been reincarnated into another world but not as Human but as a Spirit. What will our Spirit will do in this New World?