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103 एपिसोड
笑ゥせぇるすまん - Season 1 Episode 27
Overworked company executive, Higama Hoshiya, is envious of Madobe, a company man in the adjacent building who has no work to do because he is approaching retirement. Moguro arranges for them to exchange places, but warns Higama that he must not do any work. Unfortunately, Higama travels to Kyushu on a business and pleasure trip and when he returns he finds that Madobe has died while in his job. Higama is thus seen as an impostor and is condemned to spend the rest of his working life in Madobe's job.