The story takes place in a super-large company called Lumon. A new technology called memory cutting is being experimented within the company. Employees who undergo the operation will undergo personality separation surgery to form a corporate personality and a daily personality. This bold experiment of "balancing work and life" has been questioned. Employee Mark finds himself at the center of a mystery that forces him to face the nature of his work and himself. In the second season, Mark and his friends learn about the terrible consequences of cutting memories, which puts them on a more painful path.