This is a one-minute commercial that moves faster than most full episodes and actually earns every beat. A magical girl transforms to save the world from a lemon shortage, and the joke lands because the show commits completely to the absurdity without winking at you. You watch something made to sell a drink turn into a perfect object, the kind of thing that proves constraint breeds creativity.
Honkaku Lemon Anime: -196 is a single-episode ONA made as an advertisement for Suntory's -196 line of canned chu-hai. Naoki Matsuura directed the commercial, and it is labeled with the magical girl genre, pairing that anime style with promotion for the lemon drink.