Saya is at home when her auditor, Sumiko, drops by to go over some tax documents. All of a sudden, Sumiko pulls out a chloroform soaked rag and knocks Saya out. She takes a minute to inspect Saya’s limp body and moves her down to the floor and removes her shirt and skirt, leaving Saya in her lingerie, pantyhose and heels. She takes another moment to admire Saya’s sexy, exposed body but Saya starts to wake up. Sumiko lets her fully wake up and then knocks her back out with a double hand smother. We fade in on Sumiko gently caressing knocked out and hogtied Saya on the couch. She quickly comes to and starts struggling, so Sumiko knocks her out yet again with the chloroform soaked rag. Sumiko caresses Saya’s body one last time before leaving the bound beauty all alone and helpless.