Mibôjin sentô: Oppai no jikan desuyo!.

"Matsunoyu" is a public bathhouse run by a young widow named Shino. With advice from her late husband's friend, Tanihara, Shino starts a new service to attract more customers. The service involves customers accumulating points, after which Shino will wash the bodies of male customers, and Takizawa, a handsome boiler technician, will wash the bodies of female customers.