The Wage of Angel of Death is 300 Yen Per Hour.

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.