The older sister is intelligent and beautiful, while the younger sister is shy. The targets this time are two incredibly beautiful female employees who are sisters but are complete opposites. As filming progresses, the reason why they have stubbornly refused to appear in films up until now gradually becomes clear. The setting moves from SOD headquarters to a campsite and then to an adult video shooting site, and as the two stories, "Older Sister Edition" and "Younger Sister Edition," begin to synchronize, an immoral eroticism similar to incest that has never been seen in female employee AV before appears.