A drama based on an award-winning two-man play by popular playwright, Koki Mitani. It's 1940 and Japan is at war; pursuits of pleasure are frowned upon and censorship governs every aspect of life. Tsubaki is the much-troubled writer for the comedy troupe, "University of Laughs". His nemesis, police censor, Sakisaka finds fault with every gag he writes. However, during the rewriting process, an adversarial friendship builds between these two and against all expectation, the makings of a uniquely hilarious show emerge. Just when things are looking up, Tsubaki's call-up papers arrive.