在設計公司工作的中年男人涉谷（生瀨勝久）。他耗盡了妻子的愛和耐心，在妻子離開後，獨自扶養女兒。某日，他與女上司綾瀨（小西真奈美）一同遭遇事故，不幸遇難。來到陰間的2人看到的，是轉世時要喝的孟婆湯。喝了這種孟婆湯，就會丟失前世的記憶。到底喝還是不喝？2人陷入了艱難的抉擇…。

Kenichi Shibuya is a 50-year-old salaryman who divorced a few years back. Since the divorce, his relationship with his daughter has become awkward. One day, Kenichi Shibuya and his boss Yumi Ayase are struck by lightning and die. They go to the afterlife. There in the afterlife they hear of a legendary soup. If someone drinks the legendary soup, that person is reborn, but the reborn person has no memories of their prior life. Kenichi Shibuya then searches for the secrets in the legendary soup, hoping to be reborn, but not forget his daughter.