"Masuda Kōsuke Gekijō Gag Manga Biyori" is a comedic manga series that revolves around the daily lives and absurd antics of its quirky cast of characters. The narrative is episodic, with each chapter presenting self-contained gags and humorous situations rather than a continuous plotline. The series is set in a small, fictional town where the characters interact in exaggerated, often surreal ways, blending slice-of-life elements with over-the-top comedy.

The main characters include Masuda Kōsuke, a perpetually unlucky and eccentric man who often finds himself in bizarre predicaments. His interactions with others, such as his equally oddball friends and neighbors, drive much of the humor. The cast also features a variety of supporting characters, each with their own distinct quirks and comedic traits, contributing to the series' unpredictable and chaotic tone.

The humor in the series is rooted in slapstick, wordplay, and absurdity, often breaking the fourth wall or subverting expectations. Situations range from mundane activities like grocery shopping or attending school to fantastical scenarios involving aliens, ghosts, or time travel. The series thrives on its rapid-fire jokes and visual gags, with a focus on delivering consistent laughs rather than deep narrative progression.

Themes of friendship, misadventure, and the unpredictability of life are recurrent, though they are always presented through a comedic lens. The art style complements the humor, with exaggerated expressions and dynamic paneling enhancing the comedic timing. The series' episodic structure allows for a wide variety of comedic scenarios, ensuring that the humor remains fresh and varied throughout its run.