From ShoujoMagic:
Yukari is a girl who can see the deceased. Yuusaku is a boy who can hear any phenomena that has a voice. Through their encounters with the inhuman, they learn fear, sadness, and compassion; and grow as humans.

From DrCoke at MangaHelpers:
A detective hunts for clues on the impossible "alibi" of the mysterious girl, a suspect for the murder of her own parents, who testifies that she has the uncontrollable and spontaneous ability to transform into literally anything. This collection of short stories is filled with mysterious and fantastic plot, introducing you to the fantasy worlds of Kawaguchi Madoka!