"Modern Magic Made Simple" is set in a world where magic has become an integral part of everyday life, blending seamlessly with modern technology. The story centers on Tatsuya Shiba, a high school student who is a member of the prestigious Shiba family, known for their exceptional magical abilities. Despite his family's reputation, Tatsuya is considered magically inept due to his inability to perform conventional spells. However, he possesses a unique talent for analyzing and deconstructing magic, allowing him to manipulate and neutralize magical effects with precision.

Tatsuya enrolls at First High School, a prestigious institution that trains magicians. The school divides students into two categories: Course 1, for those with high magical aptitude, and Course 2, for those with lesser abilities. Tatsuya is placed in Course 2, where he faces discrimination and prejudice from his peers. His younger sister, Miyuki Shiba, who is a prodigy with extraordinary magical talent, is placed in Course 1. Despite their differing abilities, the siblings share a close bond, and Miyuki deeply admires her brother's hidden strengths.

The narrative explores Tatsuya's dual life. Publicly, he is seen as a mediocre magician, but privately, he is a highly skilled operative working for a secretive organization that handles magical threats. His expertise in combat magic and strategic thinking makes him a formidable force, though he keeps this side of his life hidden to maintain a low profile. As the story progresses, Tatsuya becomes entangled in various conflicts, including political intrigue, terrorist attacks, and rivalries between magical factions. These events reveal the darker side of the magical world, where power struggles and ethical dilemmas challenge the characters' beliefs and values.

Key characters include Miyuki, whose unwavering loyalty to Tatsuya often puts her in the spotlight; Mayumi Saegusa, a skilled magician and student council president who becomes an ally; and Erika Chiba, a spirited classmate who forms a close friendship with Tatsuya. The series also introduces antagonists such as the terrorist organization Blanche, which seeks to overthrow the current magical hierarchy, and rival magicians who test Tatsuya's abilities.

The plot intertwines personal growth, societal commentary, and action-packed sequences, as Tatsuya navigates the complexities of his world while protecting those he cares about. Themes of discrimination, the ethical use of magic, and the balance between power and responsibility are explored throughout the series. "Modern Magic Made Simple" combines elements of science fiction, fantasy, and school life, creating a layered narrative that appeals to a wide audience.