F/mm (shown) and F/fm (offscreen)
Basically, there are twins who are living with an older couple who pretend to be one boy, because they don't want to be split up. They look identical and develop techniques to swap themselves out for meals and school, with one being in the open and the other hiding. I think there's a revenge plot or something similar in the background, but I didn't read to far into it, but not against the couple. At one point, the boy misbehaves and the mother spanks him. In the midst of trying to escape and do a switch, his brother gets caught and spanked, too, although the couple still think it's the same boy.
The offscreen one is a teacher spanking her class, which has been out of control this whole time. She learns about the effectiveness by being witness to the boys' spanking. The boy comes into class and sees everyone sitting quietly, holding their butts.
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Migi And Dali anime
