

Kiyokawa, who works at Tokyo Shoji, is timid and always tries to please his boss. When he finds out that Saito, the head of the accounting department, likes Hideko, the wife of tax accountant Sano, he gives him the idea that he can have sex with Hideko if they swap. Saito, who has a weakness for women, is intrigued and orders Kiyokawa to make the arrangements.
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