One day, on his way back from the company he worked at, Tanaka helped a cat that was going to be hit by a truck……. The Goddess of Reincarnation appeared and told him: “You have died. I’m here to give you the chance to reincarnate.” “No, I’m not dead.” “Eh? That’s true? Why!?” He and the cats were safe. This is the story of Tanaka, an ordinary salaryman who crushes the reincarnation flag with full forces and the Goddess of Reincarnation who’s struggling to reincarnate him in the different world in any way possible. It’s a story filled with heartwarming comedy…… at least that’s the plan. Sometimes it’s also perverted.