When Gintoki goes for a walk with Sadaharu, he runs into Katsura and Elizabeth. But somehow Elizabeth does not look the way it always does and the point is that Katsura himself doesn't even notice it. Then Gintoki, Kagura and Shinpachi try to open Katsura's eyes by using different methods.
Gintoki has to take Sadaharu for a walk, Katsura shows up and Elizabeth looks different. They go to a diner where Katsura lectures Gintoki, the fake Elizabeth uses a Bintendo TS to communicate and bribes the waitress.
Katsura and the fake Elizabeth go to lots of places and Gintoki, Kagura and Shinpachi spy on them.
They appear in front of them of them in costumes. They ask them to fill out a survey which the fake Elizabeth fills out in Russian. Due to the fake Elizabeth having a lot of hostess cards they intend to lure them into a hostess club.
Katsura at first dismisses it but the fake Elizabeth goes in. Katsura realises that there’s something wrong with Elizabeth and attempts to wake himself up. The fake Elizabeth bribes them and they spend the money in the hostess club.
The real Elizabeth shows up and shoots the fake Elizabeth with a rocket launcher, Katsura comes back and Elizabeth shoots him with the rocket launcher after he appears oblivious to what has happened.
- Sakata Gintoki
- Katsura Kotarou
- Russian Elizabeth
- Shimura Shinpachi
- Shimura Tae
- In the beginning of the episode is the same scene from Episode 15.
- Riki Choshu is a professional wrestler known for his mullet.
- TS is parody of Nintendo DS.
- This is a 10,000 yen bill. 10,000 yen is equivalent to USD $100.
- Girls at hostess clubs usually have their own business cards for their customer to call. More business cards implies more hostess clubs.
- Impersonating Johnny Kitagawa, the founder and former president of Johnny & Associates, a famous male talent agency.
Shortly after waking up, Gintoki notices that he somehow switched in Sadaharu's body, and Sadaharu is now in Gin's body. When neither Shinpachi nor Kagura notices that something is wrong with him, Gin takes Sadaharu and goes outside, where they meet Katsura and many other people, whom Gintoki wants to notice the body switch.
Gintoki wakes up and walks around the Yorozuya office (first person perspective). Gintoki then realises that he’s in Sadaharu’s body and that Sadaharu is in his body.
Kagura wakes up sees what Sadaharu(in Gintoki’s body) has done, steps away, and knocks him away when he jumps towards her. Shinpachi shows up and walks away after seeing what Sadaharu has done. They manage to get outside, where they bump into various characters. First Katsura and then Sacchan.
Gintoki wakes up the next day and things seem to be back to normal until he realises he’s Shinpachi’s glasses. Shinpachi then opens Gintoki’s bedroom door to find Gintoki’s supposed empty body. Which is now being controlled by Shinpachi’s glasses.
- Sakata Gintoki (In Sadaharu's body)
- Tama (mentioned)
- Sadaharu (In Gintoki's body)
- Kagura (minor appearance)
- Otose (mentioned)
- Shimura Shinpachi
- Katsura Kotarou (minor appearance)
- Sarutobi Ayame (minor appearance)
- It's also similar to the movie, Freaky Friday.
- Play on the title of the book "I'm Her And She's Me".
- Reference to the love comedy manga "To Love Ru".
- Masanori Hata (a.k.a Mutsugoro) is a writer and naturalist. He was an owner of "Mutsugoro kingdom", a ranch with various animals.
- Changing jobs is a parody of Dragon quest, the videogame series.