A medical success story set in the world of EICU (Emergency and Intensive Care Unit)! Kando Makito works as a physician. His life takes a downturn following the sudden death of his father, who was also a doctor and the director of a large hospital. Framed by Ozawa Soshi, a power player within the hospital, Makito is fired and forced to open a private clinic while shouldering debt. He then suffers a traffic accident that paralyzes his right hand. Physically and mentally broken, Makito is cornered by debt collectors and ultimately loses his life—or so he thought…! However, in the next moment, when he opens his eyes… he finds himself reincarnated 12 years in the past, back to his days as a resident when his father was still alive! Furthermore, upon his return, Makito gains a special ability in his “right hand” and begins his journey to become the “ultimate physician.”