夫の純一が経営する会計事務所が経営困難な状態に陥り、幸せだった紗弥の生活が一変。微力でもなにか夫の力になれないかと模索する紗弥。そんな中、地主の片桐から自身が持つ複数の会社の経理を任せるという願ってもない依頼とともにある条件が突きつけられる。それは自分の欲求を満たす為の卑猥な行為…。困惑する夫婦。しかし反対する夫を説得、片桐の条件に応じた紗弥だったが…。

When her husband Junichi's accounting firm falls into financial difficulties, Saya's once happy life is turned upside down. Saya searches for ways to help her husband, however small. Amidst this, she receives an unexpected offer from landowner Katagiri: to manage the accounting for several of his companies, but with a condition: a lewd act to satisfy his desires… The couple is bewildered. However, after persuading her reluctant husband, Saya agrees to Katagiri's condition…