For DDL:
http://smdc-translations.com/blog/comic-penguin-club-2012-03tooru-kumano-jyoubutsu-shimashou/

Translated by: SMDC
For other releases and DDL, check: smdc-translations.com

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Translator's Notes:
New release! Tooru Kumano time! Ghost time!
This story is about a guy and his regret. He died. And he turned into a ghost. And now he needs help to reach nirvana. And help he gets.
It’s a simple plot but the art is nice. And it’s funny at parts too.

But as I was translating this, I couldn’t help but notice that I’d already translated a similar story. So I decided to go back and read that similar story. And guess what? It’s pretty much the same story, with the same plot and same remarks. Total copycat!

The story this one copied from is Coelacanth’s Ofuro no Akiyama-san. I’ll make a brief comparison for you after the download links so you may want to skip that for now if you want to avoid spoiler (spoiling a hentai that’s 80% sex scenes, sure! Oh, they fuck! Ops, guess I shouldn’t spoil the fun!)

Also, check my tumblr, where I post some random SFW and NSFW standalone images translated to English too.
http://smdc-translations.tumblr.com/

> Page 6

"And get all humpy-dumpy with a girl!!"

Is this some new slang the kids are using these days and I just don't know about it?

Base +7, thorjack +5, Ooe Kintarou +4, Chaotic Anonymous +6, Shurikensei +7, Taka at work +10

probably better not to include the cover, I thought it is the entire tank that's TLed...

Base +59

Someone watched too much Ghost...

Base +8