Each episode follows Fukuzou Moguro, a traveling salesman, and his current customer. Moguro deals in things that give his customers their heart's desire, and once his deals are made and their unhealthy desires are satisfied, Moguro's customers are often left with terrible repercussions, especially if they break the rules of his deals...

Rem is an ordinary woman in our world but, in the world of dreams, she becomes a dream warrior, defending humanity from the evils there. When dream demons reach the waking world, she fights them with the help of her pets which transform into a tiger and wolf.

Incorporating the earlier two parts and adding additional footage as an epilogue, Keifuku-san features the adventures of a young girl in a railway conductor uniform and a floating manta ray as they explore an otherworldly space. The video features direction by Tatsuki, animation by Hirayasu, and art by Yukko (all members of animation studio irodori), as well as the voice talents of Yumiri Hanamori.

The comedy revolves around Sayuri Satou, the new front desk worker at the Sparrow's Hotel—"the closest hotel to Heaven". Her special features are her large breasts and her skills of assassination. She takes down people who cause trouble in the business hotel with those skills, but she is in fact very unskilled when talking to the male hotel manager, and often bites her tongue. (Source: ANN)