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99 Spirits is an RPG/Puzzle mix, that deals with a Japanese folklore known as Tsukumogami. Tsukomogami are everyday objects (e.g. umbrellas, knives, books) that are coming alive as spirits on their 100th birthday.
The game puts you into fights with various Tsukomogami, with the goal of finding out their real identity (what object they were originally). Combat starts out with you being able to attack with your sword or block enemy attacks, based on timing and rhythm. Successful block or a attacks reward you with gems, that you can use to gain clues on the Tsukomogami's real name. It's also possible to capture various Tsukomogami and learn some of their skills.
The story revolves around Hanabusa, a young girl, whose mother get's killed by a Tsukomogami. With the holy Gokon sword, the only weapon left that can destroy Tsukomogami, she sets out on a quest for vengeance, guided by a mysterious white fox.