An anime special literally funded by a real hometown tax program that then makes that hometown tax program the entire joke. The comedy writes itself once you realize what's happening: this is a 24-minute advertisement that decided to be funnier than actual comedies. Chitose gets to be Chitose while Japan's bureaucracy becomes the punchline, exactly as it should be.
Chitose returns to her quiet hometown after years away, and the local government wants her back for good. They've enrolled her in a furusato nozei program, a tax incentive scheme where donations fund regional projects and perks. The catch: Chitose has to navigate bureaucratic incentives, quirky local traditions, and the earnest efforts of her hometown to convince her that small-town life beats the big city grind. What sounds like a boring civic lesson becomes a comedy about belonging and connection. Yurine and Pekola tag along, bringing chaos to rural Japan as Chitose discovers what makes her hometown worth returning to. The episode balances gentle humor about local government procedures with genuine warmth about community bonds and nostalgia. It's less about explaining tax policy and more about finding home in unexpected places, told through the lens of supernatural creatures wreaking havoc on a countryside festival. Perfect for anyone who enjoys the series' brand of absurdist comedy wrapped around surprisingly heartfelt moments, or viewers curious about Japanese regional development from a devil's perspective.