The story revolves around two struggling comics, Takashi Komoto (Keisuke Koide) and Yohei Tanaka (Atsushi Ito), who have been performing together as a manzai comedy duo called "Boso Swimmers" for the past 12 years with very little success. The pair rarely discuss their concerns for the future together, even though they're now 30 years old with little hope of making it big. Even so, they maintain their passion for comedy and start keeping an "exchange diary" as a way of communicating with each other more frankly.