Jikyuu 300-yen no Shinigami

In his second year of high school, Sakura Shinji is barely scraping by. One day, his pretty classmate Yuki Hanamori offers him a part-time job, to become a Soul Reaper for 300-yen per hour. His first job is to chat with his childhood friend Asatsuki to hear her troubles. "But what does that have to do with being a reaper?" Sakura asked. "Don't worry, you'll see," Yuki replied.