SoL's don't really have much story, and when they do, it's a drama. Since this is an SoL that limits itself to 3 minutes per episode, drama is thrown out the window for simple comedy. So, is this show funny? It's a big "Ehhh?" in this department.
Comedy is incredibly subjective, but reviews are supposed to be objective, so here I go: The funny parts of this anime are relatable