This is a thesis I composed for no reason about the 3rd season of the anime Yami Shibai. 

Yami Shibai is a play off Kami Shibai, or paper theatre. The animation style is like that of kami shibai. The third season's theme is "the other side." So, in essence, the horror starts when the characters progress towards a boundary of sorts, be it physical or no. The first episode, for example, features an actual wall which the MC, through dialogue breaches, and is thus dragged to the other side. The episode "Tunnel" features a pair traveling through to the other side and are trapped in the subliminal space. A more obscure one might be "Merry Go-Round" since it seemingly features no real boundary. One can consider the time limit breached or even the fact that the merry go-round turns to the other side multiple times before a transformation. Regardless a transformation is some sort of crossing over, especially in that episode. Toughies to interpret include "Rat", "The Fourth Man", "Cuckoo Clock", "In the Water", or "The Empress Doll", as they do not have clearly outlined borders.

All in all, the season was scarier than the second for sure, but the first remains the scariest. This season's theme was the clearest though. Maybe if you watch you can find other recurring themes.

Sorry for boring you.