One day, a young man, Akito, is suddenly arrested for a murder he does not remember, and is forcibly executed through inhumane interrogation by a corrupt prosecutor who only sees him as a tool for his career. His unending deep anger and hatred evoke a miracle. The "Reincarnation Cup" is a tournament in which 100 participants kill each other and only the remaining four can come back to life. Akito Tsukisaka, who was falsely accused and sentenced to death, meets a girl who claims to be the manager of the "Reincarnation Cup" in a mysterious space. When asked if he would like to participate, he decides to enter the tournament to take revenge on his opponent who falsely accused him and is the real culprit. Akito receives an ability to participate, and the one he obtains is the ability, "Plunder", which allows him to take another person's ability under certain conditions.