Making its business in Taipei, Japan, Modern Toilet is a bathroom-themed restaurant that undescores the Japanese's profitable obsession with poo. Modern Toilet is three stories tall, and it seats 100 people at a time. The meals are served in plasticized toilets and sinks while the patrons sit on real (though non-functioning) toilet seats. Napkins are dispensed in toilet paper rolls from above the bath tub-shaped tables. Hit the jump for a gallery.