The story features our hero, O-pata, a ten-year-old boy who bears a suspicious resemblance to Patalliro
, but has quite a different personality. He's working at a part-time agency as a cleaner to pay off debts left by his late father. Randomly, his employer O-kuma (the most obvious okama in the history of Japan) tells him she has a new job for him, posing as the wife of an American tycoon visiting Japan whose real wife has disappeared. O-pata bears an eiree resemblance to the run-away wife. The tycoon has no idea that O-pata is actually a boy. The episode is such a success that his old school friends want to hire O-pata themselves, since they had a crush on the wife in college. O-kuma drags him to America, where they become stranded. Thereafter, O-pata keeps up his female disguise to lure in men in various crazy schemes of O-kuma so that they can raise enough money to return to Japan.
Hilarity results from O-kuma's various surprising skills (such as contacts in the CIA, the ability to catch, prepare, and cook rabbits, and a mean leg for hitchhiking a ride)... as well as O-pata's surprising affinity for cross-dressing