A hardened killer gets reassigned to a unit of elite lunatics, and the show's entire joke is that nobody here takes anything seriously. Every soldier is stronger than they have any right to be, which means the comedy doesn't come from them failing, it comes from them succeeding while acting like absolute idiots. Watching the "God of Death" have to function in a squad where the baseline is chaos is the whole game.
An elite soldier known as the God of Death is transferred into the PaPaRa Army, a unit famous for members who are highly skilled and completely out of their minds. There is little in the way of plot: this action comedy runs on gags, over-the-top brutality played for laughs and pure nonsense, with some romance in the mix. The story is Matsuzawa's debut work.