Hitomi lives alone with her son Takashi and is informed of her late husband's massive debt from the previous year. Forced to work at a soap brothel to repay the debt, she initially refuses but is violently assaulted in front of Takashi by the loan sharks. Seeking emotional and physical comfort, mother and son begin bathing together. Takashi offers his body as practice for her soap work. Amid harsh realities, the story portrays the bond and inner conflict within the family.