The Summons Department has finally finished renovating their library (destroyed during Tsuzuki's last battle with a supernatural enemy) and the year's budget is almost exhausted. To protect the Department's remaining buildings from further damage, Tsuzuki and Hisoka are sent on a business trip to a seaside resort in Okinawa. Working with local Summons Department shinigami, Hisoka and Tsuzuki are assigned to the Miyagi Inn where a mysterious spirit has invaded the building and scared away all the Inn's customers, threatening the owner with bankruptcy.

Not until they are in the middle of a complex financial tangle do Tsuzuki and Hisoka discover that they may have been called in under false pretenses to prevent a hostile financial takeover from a rival hotel. This theory still doesn't explain the supernatural presence menacing the Miyagi Inn, a mystery that Tsuzuki could solve if he would just stop sulking over not being allowed to cook dinner!

Back at the Ministry, Watari's latest potion is having unexpected side-effects, leaving Hisoka to rescue his partner from yet another embarrassing situation while they both try to avoid the effects of Chief Secretary Tatsumi's drastic strategies for saving money.

This episode is one of the silliest yet in the series, almost as if Matsushita wants to give her characters and her readers a rest before plunging them into the violent and eerie events of Volumes 7 and 8. After all, everyone deserves a vacation! Volume 6's look behind the scenes at Tatsumi's management style and obsession with balancing the Ministry's budget will be hilariously familiar to anyone who has ever worked in a cash-strapped office.