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When a couple grieving the loss of their young child encounters a mysterious girl who looks exactly like their daughter, their world is turned upside down. The girl, however, is not what she seems—she's a shape-shifting tanuki, part of a system called the "False Child Program," designed to protect these creatures while offering solace to those left behind. As the couple grapples with the truth, they find themselves clinging to the bittersweet comfort of this "lie," while the tanuki navigates her own place in their lives.