Kyoto male college student REI and rookie salaryman MICHIRU invite KOSUKE, a younger man, leading to an instant threesome. While they initially intended to take KOSUKE's ass, he passionately pleads to be the one to penetrate them instead. Giving in to his desire, both REI and MICHIRU guide KOSUKE into a new sexual experience. The film portrays their journey of mutual respect and emotional connection as they explore and build a new kind of relationship together.