Based on

Movies like Mikosuri Han Gekijou (2013)

An OVA collection of short (30-40 second) dirty jokes grouped together by setting. It's based on a 4-panel comic strip of the same name by Iwatani Tenho. There are eight sections, with a common setting or theme, and four to six jokes per section: Family, Police, Third Street (meaning a generic suburban street), Company, Hospital, Couple, Train, and Historical Drama.