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J is a legendary hitman known in the underworld as "untouchable." One day, while walking down the street, he accidentally bumps into a lonely elementary school girl named Megumi. But because of the accident, they switch bodies. J is now forced to live the life of the schoolgirl Megumi, while Megumi is forced to live the life of the hitman J. One chaotic and comical situation after another follows as they go through each other's life.