Kincho Seika G.K., Two Transvestites

Two transvestites crawl along the ground and wiggle their heads while spraying the corners of a trail with insect repellent.

The tagline translates to: "Prevents the spread of germs and bacteria."

This ad earns an "Equal" rating because the humor in the ad is based on the ridiculousness of what these transvestites are doing and not merely on their dress.