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笑ゥせぇるすまん - Season 2 Episode 20
Computer programmer Kouda Kametarou is obsessed by turtles and Moguro offers him a chance to swim with his favorite sea turtle Kamejirou at the local aquarium. Moguro releases Kamejirou but Kouda takes it home against Moguro's instructions, so Moguro turns Kouda into a turtle.