The poor protagonist is living in a small apartment with no girl's presence. His only enjoyment is helping out at a nearby bath-house managed by a beautiful widow. Of course he has ulterior motives, but without showing it, he keeps aiding her anyways.

One day, after some heavy manual labours, he is invited for tea and offered a shoulder rub as reward. In the middle of it, she confesses that the business has been in the red for a while now. She wants to hold out for a little longer for her children, but it feels impossible.

While enjoying the reward and hearing her confession, the protagonist suggests that she should introduce a "Massage Service". And thus, the story begins.