Following the events of the second season, Ai’s three assistants, Ichimoku Ren, Wanyuudou, and Hone‑Onna, live out their lives in relative peace. Their calm is abruptly shattered when Kikuri returns to recruit them. Meanwhile, Ai mysteriously returns from the dead, taking over the body of a young schoolgirl named Yuzuki Mikage to continue the Jigoku Tsūshin operation. Yuzuki is aware of Ai’s presence and can see what Ai sees.