「仕事さえすればいい.」 (Shigoto sae Sureba Ii.)
“As Long as You`re Working.”

Looks like I have a new favorite character… In this episode, we meet Ashley Oono (Numakura Manami), a 32 year old tax accountant with a sadistic streak and a gothic lolita outfit. Her introduction gives us an unexpected, but always appreciated, lesson about accounting and filing taxes as a freelance author. But because writing isn’t a cost-heavy occupation, Ashley is tasked to see what kinds of possessions can count towards work-related expenses.

Working with light novel authors is where Ashley’s creativity comes to the table in that she takes delight in digging through Itsuki’s hardcore erotic siscon novels and games to deduce that they’d be perfect to add as work-related expenses to put on his final return. While the episode name-drops real light novels and little sisters, his eroge collection is one of the most hilarious moments of the episode with the level of thought that went into some of the names of his favorite games. While Ashley’s musing on what a “sister wife” could possibly be, the betrayal Itsuki felt about a title where a little sister is killed by an anteater, and the supposedly sad ending to a short, vulgar title were funny, it’s the beat drop that came from her reading the title of his favorite imouto defecation consumption eroge that had me laughing til it hurt.

Ashley’s introduction also gave some long-awaited comedic relief to Haruto. It was a treat to see Haruto, who has otherwise been distant, fame-hungry, and slightly jealous of his peers, meet his match as Ashley recalls his massive collection of maid hentai. Because his maid fetish reoccurs in his work, she takes pleasure in reading the titles of everything that gets him off, and plays into his weaknesses by hinting the possibility of indulging in his lust for maids. A bulk of the fanservice came from her teasing Haruto with the temptation of putting on a maid costume to fulfill his desires, alongside the ED that mimics the American Beauty dream sequence, and the glorious end card. The last scene was a riot since we got to see how excited Itsuki was at the possibility of Ashley playing around with his imouto fetish, and outright declare that older age has nothing to do with how great of an imouto she would be.

The earlier Valentine’s Day segment was good fun as well with the gang bonding over some nice beer. One of the reasons why I’ve been head-over-heels with what this anime is trying to do are the the moments where the show pulls you aside to teach you about the types of beer that the characters enjoy. The beer in question is an Imperial Stout brewed by sponsor Sankt Gallen during the Valentine’s season to have the roasted malt replicate the flavor of chocolate. As a huge fan of stout, I can’t help, but love the representation the show has to stouts, and how they go into detail on how the emphasis on malt can give you notes of coffee and chocolate as opposed to lighter, crisper beers. Coffee’s where it’s at, so it’s torture to be incredibly far away from the stouts that the company and show have been peddling.

Valentine’s Day also gave the Editor some great screentime as we see him much looser than ever thanks to the healing power of beer. It’s very surreal to see him with such a wide, joyous smile after drinking with those who he’s been waiting to lay the hammer down on after traveling straight down to Hokkaido to force Setsuna to finish his illustrations. There’s also the instance where they shiptease Itsuki and Haruto as the former tries to get the beer from the latter’s hands. I do feel bad for Nayu considering that she sees Itsuki having a better time eating the chocolates that his fans sent him than the box that she personally gave him. We didn’t get to see as much of her this time around, but hopefully we’ll see more from her side with the next one.

ED2 Sequence

End Card

20 Comments

  1. This was, I think, the best episode yet. Ashley reminded me of Elf Yamada, mainly from the character design, but her personality made it better.

    I may be wrong, but I thought the ending was meant to mimic the Rakudai Kishi no Cavalry ending. At least that’s what I immediately thought when I was watching it.

    shinobuiskawaii
    1. I definitely got the Elf Yamada vibes from Ashley with the blonde gothic lolita thing. Her personality definitely was alot more fun than I expected.

      It does resemble Rakudai Kishi no Cavalry ED more now that I’ve looked it up, and given it’s LN origins, that would probably make more sense than American Beauty.

      Choya
  2. I have to go and see a tax accountant myself very soon, but I’m pretty certain I won’t end up with a fetish-pandering S-type goth-loli. That aside, a good episode and almost as outrageous as the first one in its own way.

    Angelus
    1. My fam’s tax accountant is always late. It’s like if Itsuki was our accountant instead of Ashley… I can see how it has the feel of the first episode’s bombast, especially with the eroge titles and how Ashley likes to treat Haruto.

      Choya
    1. The editor must’ve had the anger of a thousand suns to have stormed all the way down to Hokkaido, trapped Setsuna in his hotel room until he finished the illustrations, and then flew back to give Itsuki a piece of his mind. At the very least he took the peace offering of Valentines beer well.

      Choya
  3. Narrator ignoring the OP and continuing on.
    The whole ridiculously vague summary.
    The editor encounter.
    Itsuki calling Haganai author/his creator calling a lolicon without a doubt.
    The whole eroge scene.
    Haruto getting rekt.

    It’s been a while I laugh this much.

    Anon
    1. I forgot about the OP segment where he took most of the song to describe the novel’s summary. They made a good choice of having a stoic, older narrator to describe the uncertainty of Itsuki’s words as he dodges around spoilers for his imouto battle LN.

      Similarly, the shoutout to Haganai was great considering the original author. The figures called back to the first ep, but it’s nice that they continue calling back to it so the figures are more than just a wink to the audience, and are part of the fabric that makes Itsuki the siscon he is.

      Choya
  4. This show gets weirder by the minute. Never did I expect that I’d get a lesson on taxes in an anime like this. Much like how I never expected a riddle game in the first episode, that flashback in the second, and the show suddenly turning into a tourism/foodie guide in the third.

    I’m not sure how to feel about it honestly.

    Accounting
    1. Oh right and I forgot to mention.

      I think the American Beauty ED might be more of a Rakudai/Chivalry of a Failed Knight reference. Go ahead and compare their two EDs and it wouldn’t be that surprising considering both shows have been handled by the same staff.

      Accounting
    2. Imouto sae is very unique in how it approaches other things it’s fascinated in. It’s almost genius in that within a series about how authors like to insert their own obsessions into their work, they add in random scenes where they discuss their favorite beers, table-top games, food, and fun facts about how they do their taxes. The author interjects what they’re obsessed with in the story, but most of it is more mundane than the siscon/maid/fetishy stuff that the guys of Imouto sae shoehorn into their novels.

      You’re right on about the Rakudai reference. That’d be more accurate than my example with the movie considering the staff and LN connection.

      Choya
  5. I love how this show takes a stab at a lot of things.

    Loot crate? We all know the flak surrounding that!

    Shameless product placement? CALL IN CANON-KOUHAI!

    Social media updates? Oh what interesting times we live in.

    Shoutout to other or previous anime works? Keep them coming…

    Kirino v Kami-Hikigaya Komachi? All hail Hikigaya Komaci. The Imouto of all Imouto!

    https://randomc.net/image/Imouto%20sae%20Ireba%20Ii./Imouto%20sae%20Ireba%20Ii.%20-%2004%20-%20Large%2029.jpg
    Sena Kashiwazaki, is that you?

    And that maid torture session… Please hit me with it!

    Velvet Scarlantina

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