"Utsurun Desu" is a manga series that blends elements of comedy, slice-of-life, and supernatural themes. The narrative centers around Utsuho, a high school girl who discovers she has the ability to transform into a tanuki, a mythical raccoon dog from Japanese folklore. This transformation occurs involuntarily, often triggered by stress or strong emotions, leading to humorous and chaotic situations in her daily life. Utsuho must navigate the challenges of maintaining her secret while dealing with the typical struggles of adolescence, such as school, friendships, and family dynamics.

The story introduces a cast of characters who interact with Utsuho in various ways, often complicating her efforts to keep her tanuki identity hidden. Among them is her best friend, who remains unaware of her secret but provides emotional support and comedic relief. Other characters include classmates and teachers who inadvertently become involved in Utsuho's misadventures, as well as a rival who suspects her secret and adds tension to the plot. The series explores themes of identity, self-acceptance, and the balance between normalcy and the extraordinary.

The plot unfolds through episodic chapters, each highlighting Utsuho's attempts to manage her dual life. These episodes often involve her transformation causing misunderstandings or leading to humorous predicaments, which she must resolve while maintaining her secret. The series balances lighthearted comedy with moments of introspection, as Utsuho reflects on her unique condition and its impact on her relationships. The supernatural element of the tanuki transformation serves as a metaphor for the challenges of growing up and the complexities of self-expression.

"Utsurun Desu" maintains a consistent tone of playful absurdity while occasionally delving into more serious themes, creating a narrative that is both entertaining and thought-provoking. The manga's structure allows for a mix of standalone stories and ongoing character development, ensuring a dynamic and engaging reading experience.