"Hōzuki no Reitetsu" is set in the afterlife, specifically within the bureaucratic structure of Hell, which is depicted as a highly organized and hierarchical society. The protagonist, Hōzuki, serves as the chief deputy to King Enma, the ruler of Hell. Hōzuki is a calm, calculating, and highly efficient demon who manages the day-to-day operations of Hell with meticulous precision. His role involves overseeing the judgment and punishment of souls, resolving disputes among demons, and ensuring the smooth functioning of Hell's various departments.

The narrative explores the intricacies of Hell's administration, blending dark humor with satirical commentary on bureaucracy and human nature. Hōzuki often deals with eccentric and troublesome characters, both among the demons and the souls being judged. His interactions with these figures highlight his sharp wit, strategic thinking, and occasional ruthlessness. Despite his stern demeanor, Hōzuki occasionally reveals a more nuanced personality, particularly in his fondness for goldfish and his loyalty to King Enma.

Key supporting characters include Hōzuki's assistant, a timid and clumsy demon named Akutabe, and a variety of other demons and deities who populate Hell. The series frequently incorporates elements of Japanese folklore and mythology, with appearances by figures such as the Shinto god Ōkuninushi and the Buddhist deity Jizō. These characters often bring their own quirks and challenges, further complicating Hōzuki's duties.

The episodic structure of the series allows for a wide range of storylines, from comedic misadventures to more serious explorations of moral and ethical dilemmas. Themes of justice, retribution, and the nature of evil are recurrent, often presented through the lens of Hell's judicial system. The series also delves into the personal histories of various characters, providing backstory and context for their actions and motivations.

Overall, "Hōzuki no Reitetsu" offers a unique and imaginative portrayal of the afterlife, combining humor, satire, and cultural references to create a distinctive narrative that examines both the absurdity and the complexity of Hell's bureaucratic world.