To fulfill a client's desire for a sexual relationship with a close relative, Koichi Takahashi devises a plan. A son who once deeply loved and respected his mother as the woman who raised him suddenly begins craving an intimate relationship with her. To make this desire a reality, Takahashi devises a scheme targeting the mother. Using a workplace incident as leverage, he sets up a trap. Playing the role of store manager, Takahashi convinces the mother to offer her body as proof of her sincerity. Later, at a hotel, another man lures her in, and with her eyes blindfolded, she performs oral and physical acts on a man she believes to be the owner—unaware that he is actually her own son. When she finally discovers the truth, she accepts everything without resistance, climaxing repeatedly with her son's cock. This forbidden theme of incest is portrayed with raw emotion and unfiltered desire.