Also known as: 入れ替わり, bodyswap
When two characters swap bodies.
This means the characters' entire minds (including memories, sense of self, etc) have been transferred to the other's body (in contrast to Personality Switch, where only the personality, meaning attitude and mannerisms, is switched).
There should be some clear indication that the swapping has taken place in the picture or in the commentary, otherwise it's just a Personality Switch.