One night, record company employee Nao hears a beautiful piano song that brings tears to her eyes. At that moment, she meets music director Hiroshi in what seems like a fated encounter. They fall in love and start their own record company a year later, signing the pianist who played the song that linked the two together. Nao and Hiroshi have decided to get married if the pianist's Christmas concert is a success, but on his way there, Hiroshi gets into a car accident and is taken to the hospital. He remains unconscious, but a 20-year-old at the same hospital miraculously awakens from his own unconscious state. Hiroshi's soul is actually in the young man's body, and he appears at Nao's home to try to resume their love.