Mizushoubai (water business) refers to Japan's nightlife activities, including fuuzoku (similar to prostitution but without the illegal aspects), hosting and management (entertaining at bars), and kyabakura (night clubs). Recently, it was decided to establish a high school to educate young people in these fields, where they had previously received no such guidance: the School of Water Business, "Mizushou," located in Tokyo's Shinjuku ward. The story is told from the perspective of a teacher, Tanabe Keisuke, who was transferred there to help teach the school's first generation of students.