Oji Tensei: Akuyaku Reijou no Kareinaru Seikatsu

The story follows the villainess Chloe, who is about to be executed. Upon her death, she vows to live a righteous life upon reincarnation. In modern-day Japan, Chloe is reincarnated as Kuroe, a smelly middle-aged man.

(Source: Anime News Network)