To fulfill the desires of clients seeking sexual relationships with relatives, Koki Takeki launches a special project. Taking on a request from an older brother deeply in love with his younger half-sister, the incest plan begins. The brother lures his sister into a massage parlor, slowly easing her tension and gradually heightening her emotions. Once she accepts his penis, she is blindfolded and given earplugs, intensifying her sensitivity until she writhes in ecstasy. Exploiting this state, the masseur and brother take turns penetrating her. Unaware of the situation, the sister returns for another session and undergoes the sensual treatment again. With her vision blocked and unaware it's her brother thrusting inside her, she pleads for deeper penetration, writhing in pleasure as she reaches climax.