"I.L" is a fairy tale for adult readers. Through the eyes of a man named Imari Daisaku and a mysterious woman named I.L who is capable of transforming herself into any person, Tezuka Osamu focuses on current social problems from various angles.
Although the character Imari Daisuke was a famous movie director, he had left the movie industry three years previously after intentionally producing a bad movie because he had lost his interest in movies.
One day he meets a fortune-teller on a street corner who tells him about a mansion where the Earl of Alucard lives. He visits the mansion, and the Earl of Alcard entrusts a mysterious woman, I.L, to his care.
By getting into a special box, I.L can turn herself into any kind of person she wishes to become, male or female, young or old. Imari is drawn to her unusual ability, and starts a business using her to act as a "substitute": I.L changes into any person at the request of customers, and Imari manipulates her behind the scenes.