I'm probably projecting, but I always thought this song was about a panic attack. Then again, I think the same for Hyperventilation Dance by NashimotoP.
Title: Leave it to Yotsuya-san (四ツ谷さんによろしく)
Music/Lyrics: Eight
Movie: 6274
Encode: kenji
Singer: Kohaku Merry Acrobat (戯白メリー Acrobat)
UST: half a head
English Translation and Subs: Coleena Wu