The 11 year old Robby North and his friend Oscar live in Wisconsin. During fishing they hear a shot. A racoon-mother was shot. Robby takes the baby of this racoon with him and cares for it. The boy names the racoon Rascal.
 
(Source: Anime News Network)

Comedy spin-off to the Araiguma Rascal (Raccoon Rascal) anime. 

The story is set around five employees working hard in the lesser Tama branch of a secret society aiming for world domination called the Calcal Group: an aspirational new recruit, a polite but self-conscious superior, a modern guy with a cold attitude to everything, a hotheaded but kind senior employee and a handsome older man leading the pack. 

(Source: Crunchyroll News, edited)

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