Shinigami Shugyou Hajimemashita.

Sorato, a highschooler, wakes up and discovers he is out of his body and there is a strange guy in his room. The guy introduces himself as Ophiel and explains to Sorato that he is a shinigami sent to collect Sorato's soul...since Sorato is actually dead. Sorato freaks out at first, but slowly accepts it.

Ophiel takes Sorato's spirit to the land of dead. But on the way, there is a some kind of skirmish and Sorato loses his memories. When they reach the land of dead, Sorato meets up with an old friend who is receiving training to become a shinigami.

Seeing as he has no place to go, Sorato also chooses to become a shinigami and begins his interesting "training" from an eccentric Shinigami, Clef.....

[Edited from Aarinfantasy Forums]