Saito Hanako is a talented woman attending a prestigious university. Even from the perspective of me, her younger brother, she is beautiful and has a great personality. She is the kind of sister one can proudly show off anywhere. Secretly, I have been harboring a deep yearning for my sister. Well, to be honest, it's more like an obsession—I've been using her as material for my masturbation fantasies. One day, my sister dropped a bombshell. "I have to repay my ex-boyfriend's debt, it's 5 million yen." My sister had been deceived and abandoned by her ex-boyfriend. Honestly, it was the most despairing news I had heard in recent years. If things had come to this, there was no choice but for the two of us to film a private adult video and use the money to repay the debt! "What? I'd rather die than have sex with my brother!" So, I had no choice but to involve my friend, Kaneda, a socially awkward virgin, as the male performer. But little did I know, he was in possession of a truly massive package! ...And so, this is the tragic tale of a sorrowful younger brother who must film his sister being ravished by his friend, all for the sake of repaying a debt.