The manga is a revival of the classic gag series Spaceman Tanaka Taro, shifting the setting to a third-grade elementary school classroom. The plot centers on the mysterious transfer student Tanaka Taro, who brings his even more powerful and ever-changing alien gags to his new classmates in the Reiwa era. The story unfolds within the walls of an elementary school, specifically class 3-3, as Taro and his peers navigate a series of surreal and humorous situations involving space and extraterrestrial themes. Known for its comedic tone aimed at young readers, the narrative arc follows the daily chaos Taro creates, blending school life with absurdist alien antics in a modern educational environment.