Hitoshi Matsumoto once again has invitation letters delivered. Those expecting them rejoice. One person is surprised to receive it. Another is indecisive as to what to do. In the end, ten brave comedians have gathered. Season Three comes with brand new rules. How will they affect the game? After handing in the one million yen participation fee, the challengers go up on stage.

The battle is now approaching the halfway point, which further fires up the comedians. The fact that no one is laughing weighs heavily on everyone's mind. Nonetheless, they must come up with material. Those individuals who did not rise up to the challenge and were eliminated will be returning to play out their tricks.

Things really heat up now that only half of the participants are left standing. Finally, for the first time, the new "Zombie Time" rule comes into play. Zombies come on-stage either alone or as teams to play the tricks they did not get a chance to play during the main battle. Due to this rule's destructive power, the number of eliminated individuals rises exponentially.

The remaining two must brave the strongest zombie attacks seen thus far. On one side are the two people who want to win glory and the prize, and on the other, it's the zombies. On top of that, there's the one-on-one battle between the remaining two. Will one of them claim the title in the aftermath of this intense battle? Or will the zombies win, leaving no contestants?