Miku is the Tanuki's name and Komugi is the flat chested Fox from the series "Kemomimi Onsen e Youkoso" which is a pretty fun read, even for a hentai manga.

This is just me but I wonder if LEE used his two kitsune lolis from Minimimi as the inspiration for Komugi and Miku here.

Maybe it's just that the short haired kitsune and Miku have a similar hairstyle. Just changed from Kitsune to Tanuki and given larger breasts.

Or I really just need to go to bed and not stare at animal ear lolis all night.