This is a show that understands the joke is watching two people who are clearly meant for each other pretend they're just coworkers solving ghost problems together, week after week. Rinne's constant poverty turns every supernatural case into a scramble for pocket money, and Sakura's exasperation at financing her own romantic tension is the real ghost story. The new characters don't change the formula, but they sharpen it, and that's exactly what a second season of a comedy should do.
Rinne Rokudou is a half-shinigami so broke that he has to borrow money from his classmate Sakura Mamiya just to buy the shinigami tools their cases require. Sakura, who gained the ability to see ghosts after a childhood incident, spends her days at school helping him ease the troubles of wandering spirits. The two clearly care for each other, yet their relationship stays stuck in place. Things grow even more chaotic with the arrival of a new contracted black cat, a beautiful damashigami, and a person who shares a special circumstance with Rinne. Ageha's cat Oboro demands an end to their contract. The Damashigami Company keeps up its schemes, and the demon Masato keeps plotting revenge on Rinne. The result is a supernatural romantic comedy about after-school hours tangled up in the spirit world.