The "Tasokare Hotel" never sees afternoon, nor does it see night, but rather exists in a state of endless twilight. 
This hotel exists in a limbo state, as a place that allows souls who have not yet decided if they are meant to pass on to the afterlife, or remain in the world of the living, to rest their wings. The protagonist, Neko Tsukahara, comes across this "Tasokare Hotel" with no memory of who she is or how she came to be there. 
An employee leads the way and shows Neko to her room, explaining, "In these rooms, there should be items that are related to our guests' memories. These items can also serve as clues to help our guests remember who they were before they arrived here." As Neko searches for a way to return to this world and remember who she was, a certain incident confronts her... 
(Source: "It’s Anime" YouTube Channel) 
Note: Each episode streamed 5 days early on some streaming services. The original TV broadcast started on January 8th, 2025.