"Re-Kan!" is a supernatural slice-of-life anime centered around Amami Hibiki, a high school girl with the unique ability to see and communicate with ghosts. This ability sets her apart from her peers, often leading to humorous and heartwarming interactions. Hibiki's daily life is filled with encounters with various spirits, ranging from friendly to mischievous, each with their own stories and unresolved issues. Despite her unusual gift, Hibiki remains cheerful and empathetic, striving to help these spirits find peace.

The narrative primarily unfolds within the context of Hibiki's school life and her relationships with classmates. Her best friend, Kyoko Esumi, initially skeptical of Hibiki's abilities, gradually becomes more accepting and supportive. Other classmates, such as the timid Makoto Ogawa and the energetic Uehara, also play significant roles, often getting involved in Hibiki's ghostly adventures. The series balances lighthearted moments with more poignant episodes, exploring themes of friendship, acceptance, and the transient nature of life.

Throughout the series, Hibiki assists various spirits in resolving their lingering attachments to the living world. These spirits include a young boy who misses his mother, a cat spirit seeking its owner, and a ghostly musician longing to perform one last time. Each episode typically focuses on a specific ghost's story, blending humor and emotional depth. The interactions between Hibiki and the spirits highlight her compassionate nature and her desire to bridge the gap between the living and the dead.

"Re-Kan!" also delves into the challenges Hibiki faces due to her ability. Her interactions with ghosts often lead to misunderstandings and awkward situations, especially with those who cannot see or believe in spirits. Despite these challenges, Hibiki's unwavering kindness and determination to help others, both living and dead, form the core of the series. The anime maintains a consistent tone of warmth and sincerity, making it a heartfelt exploration of the supernatural within the framework of everyday life.