There's a new girl in town! And for some reason, she keeps calling Darkness "Mama." Surely there's a perfectly reasonable explanation for that...right? Meanwhile, Darkness has taxes to collect! It's time for the high-income adventurers to pay their dues, and Kazuma's at the top of the list. Naturally, one night after a long game of Cat and Mouse: Tax Evasion Edition, they find themselves handcuffed together, and Darkness sees it as the perfect opportunity to ask Kazuma a burning question: "...Do you like Megumin?"