Japan is probably the number one offender for producing games with utterly silly or ridiculous names... but Toilet Kids? Come on.
Anyways, it's a vertical shooter, and you can read the reviews on Destructoid and PC Engine Software Bible. On the plus point, this might be a collector's item. If you think the prices on Ebay for this game are exorbitant (here), check out Play-Asia's over here. It comes along with free shipping too.