A year has passed since the hit release of "The Widow and the Sake Shop" starring Kyoko Nakamura. Now, its sequel has been newly produced and completed in high definition—a shocking rape drama. This time, tax agents from Japan's National Tax Agency raid her late husband's company, uncovering over 50 million yen in hidden revenue. Kyoko is forced by corrupt accountants to conceal tax fraud and is creampied in front of her deceased husband Danngo's portrait. As her stepmother watches in horror and faints, the corrupt accountants force her grandson—who has just returned from his part-time job—to brutally rape the unconscious woman. An outrageous, surreal storyline unfolds, showcasing the ultimate erotic absurdity only Rintaro can deliver—welcome to the heart of Classic Porn Noir.