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You can stream Merman in My Tub (2014) on Crunchyroll with a subscription.

Tatsumi is a high school student who lives on his own, until a merman named Wakasa takes up residence in his bathtub. His solitary lifestyle is turned upside down by the self-centered (but handsome) new roommate.

Absurdist whimsy turns a quiet apartment into a chaotic aquatic playground. This surreal comedy finds hilarity in the strange, unbothered coexistence between a lonely student and his vain, bathtub-dwelling roommate.