The theme of Life and Death Boundary Transgression has appeared recurrently in Japanese discourses since the writing of the Kojiki (711-712). The theme, which deals with journeys to the land of the dead, resurrections and overall an unacceptance of death has been approached in various forms, media and context. In the Second Lost Decade (2000-2010) the theme appeared for the first time as a main structural tension in new popular culture media such as manga, anime and computer games. This PhD studies that representation of an ancient and recurrent theme through new media forms, understood as media that engage for first time the EBT conversation as their main dramatic tension. In so doing it focuses on a double meditation on the role of the theme in Japanese culture, the role of the media that support its discursive manifestation and both theme and media relation to the context. The theme of life and death boundary transgression, what I frame as Essential Boundary Transgression (EBT) is therefore understood as a dynamic human construct. It deals with and interrogates human ontologies while, simultaneously, questioning the context from where it manifests.