Kobayashi Industries presents a scandalous encounter between department chief Nami Miyamae and her mother, both celebrating the mother's sixtieth birthday. Witnessing the shocking incestuous act is subordinate Kashiwagi, who catches sight of the Milf mother and daughter-in-law in the midst of passionate sex. Overcome with arousal, Chief Miyamae turns to the cherry boy Kashiwagi and declares, "I'll make you a man," before taking his erect penis into her mouth. The scene climaxes as she brings him to a powerful cumshot inside her mouth.