Stronger and more explicit portrayals and exploration of mature themes are depicted in the film.

Similar to the first installment, 'Hentai Kamen: The Abnormal Crisis' parodies the idea of a superhero with a protagonist who requires used female underwear as a source of power. By wearing a pair of female panties over his head, he is able to transform into a superhero, where the costume comprises largely of his naked body in a g-string like outfit. With his special attack move being contact of enemies' faces with his crotch, there are frequent close-up shots of his crotch.

In a scene, the protagonist uses a Japanese Tengu Mask with an elongated nose which when worn over his crotch appears as a phallic symbol.