The first season already proved that watching a junior guardian spirit fumble through protecting one small corner of Japan is funnier and warmer than most shows trying to save the world. Season two doesn't reinvent that formula, it deepens it. These spirits aren't getting stronger or cooler, they're just learning what it actually costs to care for a place that nobody else is watching, one small failure and small victory at a time.
The junior guardian spirits return for a second season of short comedy episodes. Japan is divided into 47 prefectures, and each one is watched over by a guardian spirit known as a Dochamon. These trainees are learning so that one day they can take over the work of their elders, though they still have plenty of growing up to do before they are ready to graduate.