"My Life as Inukai-san's Dog" centers on a high school boy who undergoes a bizarre transformation, finding himself reincarnated as the pet dog of his classmate, Inukai-san. The series explores the surreal and often comedic dynamics of his new life, navigating the challenges of being a dog while retaining his human consciousness. The protagonist, now a dog named Pochita, must adapt to his altered existence, balancing his canine instincts with his lingering human emotions and thoughts.

Inukai-san, the titular character, is a cheerful and affectionate girl who dotes on Pochita, unaware of his true identity. Her interactions with Pochita are marked by playful and endearing moments, though her obliviousness to his predicament adds a layer of irony to their relationship. The series delves into the complexities of their bond, as Pochita struggles with his feelings of embarrassment, frustration, and occasional gratitude for Inukai-san's care.

The narrative also introduces other characters who contribute to the story's humor and emotional depth. These include classmates and acquaintances who interact with Pochita in various ways, often unaware of his true nature. The series blends slice-of-life elements with surreal comedy, highlighting the absurdity of Pochita's situation while exploring themes of identity, loyalty, and the boundaries between human and animal behavior.

Throughout the story, Pochita's internal monologue provides insight into his thoughts and feelings, offering a unique perspective on his experiences. The series balances lighthearted moments with occasional introspection, creating a narrative that is both entertaining and thought-provoking. The interplay between Pochita's human consciousness and his canine instincts drives much of the plot, resulting in a series that is equal parts humorous and poignant.