After winning the lottery and landing a job in a prestigious firm, Shin Nitta returns home to celebrate the happiest moment of his life. However, the next morning, his elation turns to panic when his loan agent suddenly informs him of his massive debt. With no hope of paying off his creditors, the devastated Shin is given an alternative: befriend a beautiful girl named Kanoko Kikuchiya, whom he had encountered earlier in a business meeting. Thinking it would be a simple job, Shin accepts the offer, but little did he know of Kanoko's true nature as a spoiled, lustful girl who demands his company at every moment.

In Velvet Kiss, a hapless salaryman must climb his way out of debt by appeasing a wealthy temptress who thirsts for sexual intimacy. As the bond between the two transcends from a mere partnership, they begin to learn each other's secrets and the truth behind their fateful meeting.