
Female CEO Sanae and esthetic salon manager Misato. After Sanae's son gets involved with Misato, Sanae proposes a twisted mother-son swap.
Two pairs of mothers and sons are in incestuous relationships. The premise is swapping partners to get with the other's son. Based on the title, you'd expect some mother-son action first, but there isn't any. The incest is just talk. Consequently, the pointless dialogue drags on forever. The sex scenes are bland and everyone looks like they're just going through the motions—it's like the 'Social Insurance Agency' version of an AV. Modern AV sex scenes are all so formulaic and identical. A total waste of money. Like a line from the Rakugo piece 'Yawn Instruction,' it's just boring, boring, and unbearable.