Kowamote Gokudou no Ecchi Shinan

"I'm a virgin and in debt."

Shiho is a girl who has lost everything after her father runs away after borrowing money from the yakuza. While she was wandering around the city trying to find a night job for the debt she couldn't pay back, she was suddenly caught by a yakuza and ended up having to work at the shop of a man named Saejima who runs customs to repay debts.

However, virgins are out of fashion!? Saejima tells her that he will make her a usable substitute and despite being her first time, her body ended up roughly exposed.