A New Love in Tokyo: A look at the lives of two prostitutes in Tokyo: Rei, who works as an S&M dominatrix, and Ayumi, in the more straightforward profession of call girl. In addition to their working life, the film also looks at their private lives. Rei is acting in an amateur theatre company along with the receptionist from Ayumi's escort service, while Ayumi is living with her student-boyfriend as he struggles to finally get accepted to college.