In this unusual story, Matsuda plays a child welfare official working at a child consultation center, while Takahashi Katsumi (50) plays a charitable yakuza boss. These two lead completely different lives, but one day, their souls are suddenly switched. As a result, Matsuda begins dispensing odd advice about the "rules of society" and other things. While his colleagues naturally see this as a problem, the children gradually come to rely on him.