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The tree village family consists of Papa, Mama, and their daughter Satoko, who are all very busy preparing at the end of the year. Their black cat Shiro feels neglected as no one pays attention to him during this time. Shiro learns that Papa plans to give gifts to everyone and wants to do something similar for them. He consults the moon about his wish to give presents too. This leads to Shiro gaining the ability to transform into a girl, setting off various amusing incidents around the household.
