Two Japanese teens, caught in a financial bind, find themselves in an unusual predicament. Their debt collector offers them a way out, but it's not with money. They must strip naked, letting their young, innocent bodies be used and admired in a private, intimate setting. With each piece of clothing removed, the girls feel a mix of shame, vulnerability, and strange exhilaration. They stand, hands at their sides, as their bodies are scrutinized, judged, and ultimately, accepted as repayment.