Jigokudou Reikai Tsuushin

Tetsushi, Ryouchin and Shiina are a youthful trio not to be trifled with; they have a fearsome reputation. One day they decide to enter Jingkudou, a store which is rumored to be the gateway to Hell, the storekeeper sure is creepy enough. He tells them a story and after that they decide, with a magical token provided by the storekeeper, to try and find the restless spirit of a murder victim in order to give her release. This is only the start of their supernatural career... (Source: BakaBT)

Jigokudou Reikai Tsuushin is an adaptation of Kouzuki Hinowa's novel series of the same title, which has been also adapted as a live-action film.