In an attempt to spur citizens into taking more productive roles in society, the Japanese government issues death messages, or "ikigami", informing them that they have only 24 hours left to live. The film follows a young man tasked with delivering these messages, as well as the victims.

"Girls" follows four beautiful women and depicts the troubles found in their love lives and work place. Yukiko Takigawa (Karina) works at a big advertising firm and has a good looking boyfriend. Seiko Takeda is married and has no children. She works at a large real estate company. Yoko Kosaka is a single woman working at a historic stationary company. Takako Hirai is a single mother who works for a car manufacturer.