This film is a high-tension comedy starring Tonneruzu, a comedy duo that was making their big break on Fuji Television's variety shows. The film depicts the fierce competition between the employees of two rival advertising agencies, "To Company" and "Ra Company”. The film is full of outrageous humor that reflected the world at the height of the bubble economy and the bursting individuality of each of the actors, and it showed off Morita's experimental techniques without regret.