Known as the "God of Management,” Kazunori built up an enterprise all on his own and earned respect from society, but after his retirement, he is spending his days alone and lonely at a nursing home. His only solace is Asuka Yamane, a university student who comes in to see him as a volunteer. One day in late autumn, Kazunori tells Asuka about his past during a walk. He starts telling her that although he achieved success in business, he was not blessed with family life and became all alone in the end. Deeply saddened by his life story, Asuka turns to the setting sun and asks God to grant Kazunori one wish. Knowing that Asuka is suffering from the pain of a broken heart, he wishes he could do something to help her. “If only I was 20 years old again…” Moments after he holds this wish in his heart, Kazunori finds himself on the campus of a university he’s never been to―as a 20-year-old man. “Is this a dream?” Unsure of what to make of the situation, Kazunori decides to begin his second life, this time with a strong determination to live with no regrets.