A kid puts on a cape and suddenly has to keep it secret from everyone he knows, and the show finds the actual comedy in that friction instead of pretending it's easy. The jokes don't punch down. They live in the gap between Perman's invincibility and his completely normal problems, which means even when he saves the day, something smaller and stupider breaks his cover. It's a show that understands that the funniest thing about a superhero isn't the power, it's the person underneath trying to explain where they were.

Mitsuo becomes the superhero Perman after a retiring hero hands him a mask. Each episode of the comedy holds two separate stories.