This movie is a live-action adaptation based on a popular doujin called something like “Longing to sleep with my Aunt” (あこがれの叔母を寝取る). The mentioned original doujin features a much more plumply Aunt Mayumi, but I guess that’s okay, I really enjoyed Miura Ayumi and she did really well, in what has to be her best video to date.
Shinji as nephew Reiji was good too and the movie quality is really high.
What best describes this movie is relentless, the action escalates in non-stop fashion, and every single scene is more intense than the one before. All of them bringing something fun to enjoy. The main fetishes being wincest and humiliation.