“Can you cum from just me playing with your ass? Show me.” Aitani, an earnest tax inspector, has suffered so much abuse while collecting taxes that he’s inadvertently awakened to his masochistic tendencies. A man named Sakimura immediately recognizes his fetish, and constantly pushes Aitani around, playing with his body in various ways and taking him to sexual shops! Aitani can’t help but be attracted to Sakimura, but… who is he, really?