I know he's not a dog. You know he's not a dog. The vet definitely knows he's not a dog, but good luck convincing Miss Fuji of that, no matter who you are. What he is is a tanuki, a real Japanese animal that has the sort of folkloric side that coyotes have in some First Nations cultures, and for some reason, one day he decided that he wanted to be someone's pet. And honestly, it's hard to blame the furry little guy, because many of us treat our pets better than we do other humans, so why wouldn't a quasi-mythical animal want in on that?
I say "quasi-mythical" because the tanuki in question is definitely not your average racoon-dog. He can write, for one thing, but he's also got a leaf on his forehead, which in Japanese folklore means that he could transform into other creatures at any time. (Or perhaps the tanuki form is his transformation...?) While he's recognizably an animal, he acts like a mythical beast, and that disconnect, along with the poor vet trying desperately to pretend that everything's fine and Miss Fuji's total obliviousness, make this as silly as it is sweet. Not much happens, but there's a charm here that's easy to get pulled into.