Dialogue: 0,0:21:38.82,0:21:42.11,Default,,0000,0000,0000,,-If you resign, you'll be neither a superior nor a subordinate!
I didn't get this line. Shibuya means that she resigns, right?
She wrote "resignation" on her superior's forehead, and writing "resignation" usually means that you resign, but the sentence she utters afterwards (the one you quoted) is neutral in Japanese. She could be talking about her resignation or his. Of course, the fact that she did all this shows that she herself is resigning. But I tried to keep the sentence as neutral as possible, while leaning a little more towards Shibuya talking about her superior resigning in a hypothetical sense. This is because I don't think she's only talking about herself, but about everyone who is fed up with being a subordinate with stupid superiors or a superior with stupid subordinates.
So this, while less elegant, may be easier to understand: "If one resigns, there will be neither superiors nor subordinates!" It's then up to the reader/listener to guess which subject is implied by the context. Here, the primary subject is Shibuya, but that doesn't mean the sentence can't be applied to her superior too in a hypothetical sense. But, if you want to translate it straight to "If I resign", then you need to change the rest of the line to something like "I won't have superiors nor will I be a subordinate". This is because Shibuya doesn't have subordinates, while her superior, being middle management, has both superiors and subordinates. This straight interpretation is of course allowed in the Japanese, but as you can see becomes awkward and restricting when transferred into English.