In search of a solution to the tanuki transformation problem, Mameda heads to hell. She seeks advice from the legendary tanuki, Saemon, who is said to have died while maintaining his human form. However, the Saemon she encounters in hell reveals that the key item, the "Tanuki's Gold Seal," has been taken by King Enma. For the sake of their dreams, the two tanukis confront Enma in hell!