It might be from Hsp titled "Out_Of_Curiosity" released in 2008.
If you could read Japanese,this blog post might be useful.
and on archive.org,we can read an official description on this movie,
Fuka finds herself turned on while watching a spanking video out of curiosity. Eventually she becomes so excite that she begins to spank herself. When her mom comes home,Fuka is caught and spanked soundly over her mother's knee.