In the past Mutsumi (Mucchan) and Sae (Sacchan) met. Enjoying the time together, they decided to meet again and chose a place. Mucchan, however, never came to that place. 
A few years later he passed through that place on his way to school, and met Sacchan, who had been waiting for him for all those years. And so, they start playing together again. However, it won't last so long, because...

Like snow falling in summer, like a cicada lamenting the coming of winter. 
In a town watched over by a whale in the sky, the extraordinary is made ordinary. Spectacles that could never be given form are instead given flesh and soul. And in their midst, the story of a miracle that comes to pass in this town of miracles incarnate... 
Welcome to the world of Final Examination Kujira. 
(Source: AniDB)

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