Itsuki Kaitou lived a miserable life. When he dies, the divine authorities don't know what to do with his soul, so he gets reincarnated as a loli in another world. What's more, he isn't allowed to keep his memories so he actually believes that now he is and always was a girl. But she does have now powers that you really would call a cheat. Under the name of Ayaka, our mc must follow her heart and her heart is telling her: Live a slow and lazy life. I don't want to work, I just want to have fun and enjoy life. But... certain events will force her... to be active.

If you're looking to just shut off your brain, and follow an innocent girl that eventually will collect some girls and tries her best to be lazy and want a few fun generic comedy situations, this is the novel for you. Loli MC - check, OP from the start - check, cute girls - check, despite treating the world through the eyes of a child, but manages to keep going because of followers and extreme power - what's not to like about that?

Original source for cover image:
https://www.pixiv.net/en/artworks/75766370