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It takes place in a parallel universe. The Sailor Senshi have grown up, all gotten married, and have children of their own. The star of Parallel Sailor Moon is Usagi Tsukino's second daughter, Kousagi Tsukino, who is also a senshi.
Kousagi and her four friends (Ami Jr, Rei Jr, Mako, and Mina) discover their powers when they meet a pink unnamed cat with a crescent moon on its head; the cat is similar in appearance to Diana, and is described as being the color of "the candy at the dentist before you practice brushing that makes the food in your mouth turn pink". Together, they stop a rabbit comet from destroying the Earth.
- Though there are no canon names for the Parallel Inners, fans sometimes refer to them as "Parallel Sailor Moon" or "Sailor Parallel Moon" for Kousagi, "Parallel Sailor Mercury" or "Sailor Parallel Mercury" for Ami Jr, "Parallel Sailor Mars" or "Sailor Parallel Mars" for Rei Jr, "Parallel Sailor Jupiter" or "Sailor Parallel Jupiter" for Mako, and "Parallel Sailor Venus" or "Sailor Parallel Venus" for Mina.
- This short story is a completely separate continuity from the manga. While some fans would like to argue that this story takes place years after the set of StarS, it actually takes place in 1999, and was even made in honor to celebrate the year of the Rabbit. It also states that this is set in a different dimension, parallel world, which would explain why Usagi is a mother of two in the year 1999.
- Rei, Ami, Mina and Mako have vastly different personalities than their predecessors, and do not seem to like or get along with Kousagi.
- The pink cat in the story is yet to receive a name although fans sometimes refer to it as 'Pink Head', 'Parallel Cat', 'Sugar Cat' or 'Candy'.