Pokomatsu: Stage 20
Matsu Level requirement: 16
Skills needed: HP Recovery, white bowl drop, Karamatsu/Choromatsu/Ichimatsu/Todomatsu ball, Akumatsu ball, Omusubi ball, Sukeroku ball, Chanto ball, and Iyami killer
There are 2 bosses in this stage: santa Hatabou and Hipipo boy from stage 19. You'll see Imoni and Nya first, so aim the ball at the ceiling so that it bounces off and hit them. If they are blocking the ceiling, aim at the wall instead. And if one of them comes closer to you, aim at them first. Shonosuke Hijirisawa will appear behind Nya and the Imoni boys but focus on defeating Nya and Imoni boys before you deal with Shnosuke since he multiplies every time you kill him. After you defeat Hatabou, you'll see Iyami, so kill him first before the Imoni boys. Fortunately Iyami doesn't appear as often as before and he'll stop appearing soon. Nya will show up again right before the 2nd boss shows up.