"Seitokai Yakuindomo 2" continues the comedic and slice-of-life narrative set in Ousai Academy, a formerly all-girls school that has recently become co-ed. The series revolves around the daily lives of the student council members, who navigate the absurdities of school life while dealing with a constant stream of risqué humor and innuendo. The protagonist, Takatoshi Tsuda, is one of the few male students at the school and serves as the vice president of the student council. His calm and rational demeanor often contrasts with the eccentric personalities of his fellow council members.

The student council president, Shino Amakusa, is a sharp and assertive leader with a penchant for making inappropriate jokes, often at Takatoshi’s expense. Aria Shichijou, the secretary, is a wealthy and aloof character who frequently misunderstands social norms, leading to awkward and humorous situations. Suzu Hagimura, the treasurer, is a petite and intelligent girl who often feels insecure about her height and appearance, which becomes a recurring source of comedy. The group is joined by other classmates and faculty members, each contributing to the series' comedic tone through their quirks and interactions.

The plot is episodic, with no overarching storyline, focusing instead on the daily antics and conversations of the student council. The humor is heavily reliant on wordplay, double entendres, and situational comedy, often centered around themes of adolescence and school life. The series maintains a lighthearted tone, with no significant dramatic developments, emphasizing the comedic chemistry between the characters. The dialogue-driven narrative is filled with rapid-fire jokes and absurd scenarios, making it a straightforward continuation of the humor established in the first season. The series appeals to fans of character-driven comedy and those who enjoy a mix of wit and irreverence in a school setting.