To fulfill the wish of a client who desires to have sex with a relative, Taki Kizuki stands up...filming the entire incest plan! After seeing an AV featuring his parents in their youth, a son requests help because he has developed feelings for his mother. The mother comes to a hotel to meet a fake masseur at her son's request. The mother writhes as oil and powder are poured on sensitive areas by a yoga instructor with a toned body. Using toys causes the mother to arch backward in ecstasy, but she desperately holds back her cries. To relax the mother, who has strong feelings of shame, an eye mask is used to block her vision. The son, posing as an assistant, inserts his penis, and the mother moans and writhes unknowingly. Following the mother's request to be taken from behind, she faints from the intensity and the eye mask falls off...Even after learning the truth, the mother accepts her son and also enjoys the staff's penises.
