Mizukami Ryōichi, a stressed out working adult, witnessed a magical girl fighting a deformed monster on his 30th birthday.
He was then possessed by a pumpkin ghost who claimed to be a scout, and after being forced to undergo a s*x change, his age was lowered and he became an innocent little girl.
Ryōichi, who had agreed to become a magical girl in tears for the sake of his livelihood, actually had an extraordinary talent that led to his awakening to his enhanced form in his first transformation.