"Obake no Q-Taro: Susume! 1/100 Daisakusen" is a continuation of the classic "Obake no Q-Taro" series, featuring the mischievous ghost Q-Taro and his interactions with the human world. The story revolves around Q-Taro, a small, friendly ghost who lives with the Ohara family. Despite his supernatural origins, Q-Taro often finds himself entangled in everyday human problems, blending humor and lighthearted adventures.

In this installment, Q-Taro embarks on a new mission titled the "1/100 Daisakusen" (1/100 Operation), which involves a series of comedic and often chaotic endeavors. The central plot focuses on Q-Taro's attempts to achieve a goal that requires him to complete 100 tasks, each contributing to a larger objective. These tasks range from helping his human friends with their personal struggles to overcoming his own ghostly limitations. The episodic structure allows for a variety of humorous and heartwarming scenarios, showcasing Q-Taro's resourcefulness and good-hearted nature.

The Ohara family, consisting of Shota, his parents, and occasionally his sister, serves as the primary human cast. Shota, a young boy, is Q-Taro's closest companion and often participates in his adventures. The dynamic between Q-Taro and the Oharas highlights themes of friendship, family, and the blending of the supernatural with the mundane. Other recurring characters include Q-Taro's ghostly friends and rivals, who add depth to the narrative through their interactions and occasional conflicts.

The series maintains a light, comedic tone, with each episode presenting a self-contained story that contributes to the overarching "1/100 Daisakusen" theme. The humor arises from Q-Taro's antics, his misunderstandings of human customs, and the playful tension between the ghostly and human worlds. While the stakes are generally low, the series emphasizes the importance of perseverance, kindness, and teamwork, making it accessible to a wide audience.