Saishuu Shiken Kujira(2007)

Saishuu Shiken Kujira

Like snow falling in summer, like a cicada lamenting the coming of winter.
In a town watched over by a whale in the sky, the extraordinary is made ordinary. Spectacles that could never be given form are instead given flesh and soul. And in their midst, the story of a miracle that comes to pass in this town of miracles incarnate...

Welcome to the world of Final Examination Kujira.

(Source: AniDB)