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Set in a city hotel called Point, where there is a strange "Room 0" that can reveal one's "grade" as a human being. Various guests with different circumstances visit the room, hoping to determine their own worth.
The "pleasant horror gag comedy" centers around the life of Tatami-chan, a sardonic ghost from Iwate Prefecture who is now living in Tokyo among other spirits, supernatural entities, and humans. In addition to dealing with otherworldly matters, the unemployed Tatami-chan also has to deal with job-hunting as well as paying for gas, water, and electricity.