Saya's happy life is turned upside down when her husband Junichi's accounting firm falls into severe financial difficulty. Desperate to help her husband in any way she can, Saya searches for a solution. During this time, a landowner named Katagiri offers her an unexpected opportunity to handle the accounting for several of his companies, but with one condition. The condition is a lewd act to satisfy his own desires... The couple is bewildered. However, Saya persuades her opposing husband and agrees to Katagiri's terms, but...