"The Reflection" is a 12-episode anime series that blends superhero action with a mystery-driven narrative. The story is set in a world where a mysterious global event known as "The Reflection" has caused certain individuals to develop superhuman abilities. These individuals, referred to as the "Reflected," are both celebrated and feared by society. The event also leaves behind a trail of destruction and unanswered questions, as the origin and purpose of The Reflection remain shrouded in secrecy.

The plot centers on two main characters: Ian Izumi, a Japanese high school student who gains the ability to manipulate light, and Eleanor "Ellie" Evans, an American singer who becomes a vigilante after acquiring superhuman strength. Ian struggles with the responsibility of his newfound powers, while Ellie uses hers to seek justice for those affected by The Reflection. Their paths cross as they uncover a larger conspiracy involving a shadowy organization that seeks to exploit the Reflected for their own agenda. This organization, led by the enigmatic X-On, conducts experiments on Reflected individuals, aiming to harness their powers for unknown purposes.

Throughout the series, Ian and Ellie are joined by other Reflected characters, each with unique abilities and personal motivations. These include Lisa Livingston, a journalist investigating The Reflection, and Wing, a mysterious figure with a connection to the event. As the group delves deeper into the mystery, they face off against X-On's operatives, including the dangerous Reflected assassin known as Hellstorm. The narrative explores themes of identity, morality, and the consequences of power, as the characters grapple with their roles in a world forever changed by The Reflection.

The story builds toward a climactic confrontation between the protagonists and X-On, revealing the true nature of The Reflection and its implications for humanity. The series concludes with a mix of resolution and open-ended questions, leaving room for interpretation regarding the future of the Reflected and the world they inhabit.