Legend states that eating the flesh of a mermaid will bestow immortality. Yuta and Mana do not remain dead for this reason. Unfortunately, mermaid's flesh affects people differently. Trying to help her sister Towa, Sawa creates a problem that will affect both of them for the rest of their lives. And now Towa's plans threaten both Yuta and Mana.

Legend states that eating the flesh of a mermaid will bestow immortality. Yuta and Mana do not remain dead for this reason. A chance meeting with a child named Masato leads the two of them into a mystery that spans generations and will threaten their immortal lives.