Dying to save a drowning child wasn't how twenty-three-year-old accountant Jun Taniuchi expected his day to end. Waking up in a new world as Michael Eisner—the silver-haired son of a fallen war hero—was even less expected. Reborn into an empire locked in a ruthless industrial war where magic-wielding warriors collide with mechanized iron infantry, Michael carries the sharp mind and memories of his past life. As the looming threat of military conscription draws closer, he must navigate a realm of heavy armor, propaganda, and brutal conflict. Will his wits be enough to survive the meat grinder of the Empire, or is he destined to become just another casualty report?