"If there are no women at the company where we're entertaining, why don't you have your wife entertain us?" It's appraisal time at Seiji's company. Every year at this time, the employees begin a battle to flatter their manager, Abe. Seiji is determined to get a raise this year, so he entertains Abe. However, Abe, who thinks of entertaining as "women," doesn't have enough money to satisfy him. After much deliberation, he turns to his wife, Nao...