Ishikawa Hideo declared himself "king". The listeners became residents of his kingdom. His kingdom is.. "ヘンタイ王国" (Hentai Oukoku).

They got a lot of letters from people who wanted to become members of the hentai club. Some of them even wrote about their hentai experiences.

The king (Hideo) made some "laws" of his kingdom.

1. residents must pay taxes.
2. taxes will be in the form of letters.
3. residents will get a rank for their taxes.
4. the more taxes one pays, the higher the rank will be.
5. residents must not do anything illegal, such as stalking, chikan..
6. the king will take no responsibility for what others think of the residents.

The theme for the first tax is: "hentai masturbation".

Hideo: Do you know [what masturbation is]?
Yuko: Tell me.
Hideo: You rub your penis.

But for this tax, the definition of masturbation that will be used is "self satisfaction".

The king gave an example.. You name your vacuum cleaner "Yuko", turn it on, and stick your penis inside..

The king: Use your imagination. Enjoy yourself. You don't really have to do it.

The first tax must be postmarked by Tuesday.

They also aired Panzer Police episode 11.