Ha! Well, at least these Ginsu products are useful. ;-)

The employee is outraged for being tracked so closely, and then says that if it must be said, he was in the toilet. The blue characters admits the tracking is too tight, and apologizes for being too nosy... But in the last panel, asks whether it was #1 or #2.

The cartoon itself shows this blue character which impersonates the time tracking system. The human starts by saying that he's done for the day and asks to clock out. The blue character then points out that there are 14 minutes of time that are unaccounted for, when the employee was not in his seat.

I understand this is probably very common for people paid by the hour, but for a spoiled employee like myself (not to mention having the strong opinion that output should matter a lot more than butt-in-seat hours) who experienced this for the first time at age 43, it was a bit surprising.

3) each time you clock in/out the service also requires your precise geographical location from the browser.

This is made worse by the fact that 1) freee is not good at maintaining your logged in session, so you have to re-enter username and password a lot, 2) if you forget to clock in or out, you then have to submit a form which someone from HR needs to manually approve, and

For someone coming in from another work culture, this can feel a bit intrusive, even though (in my interpretation) the initial intention is good. You have to virtually "clock in" and "clock out" when 1) starting work, 2) going to lunch, 3) coming back from lunch, 4) ending work.

Most companies outsource this to specialized services. One of them is called "freee" (with 3 Es).

I don't know the full history, but I'm guessing that Japan passed some strict laws to prevent people from overworking and burning out quite so much. The result is that companies must implement strict time tracking, even for full-time employees.