"We're gay! We don't have money, we don't have a home, we don't have status or fame, but... we have big love, and we have a swirling youth!!" Takeo is a university student struggling to pay off his loans and lives a tight life while working part-time as a male escort. For him, sex is just about money or pleasure. After picking up a female university student, Takeo catches a sexually transmitted disease and his debts and medical expenses pile up, putting him in a desperate situation. Then another man called Shinji comes up with a brilliant idea.