Arata, a ronin (a student studying for university entrance exams after failing the first time) who has dedicated his youth to studying and boasts the top academic ability in Tokyo, inexplicably keeps failing his university entrance exams and is set to repeat a year starting this spring. Just when he is at his wit's end, an encounter with a certain girl makes him realize that the reason his life has gone wrong is because he is a tanuki (raccoon dog). This is a moratorium comedy woven by a straitlaced 19-year-old who hates anything that cannot be explained by science and refuses to accept "mystery," and a tanuki girl who has transformed into a person, whose very existence is "mysterious."