office spanking in the "Oshioki 02(1995)"

It is the "Oshioki(punishment)02" that is originally a Japanese AV(home prono video) released in 1995 by GIGA.

In this series Japanese women get punished by a spanking and burning moxa for her mischievous and in this 02,an office lady gets punished by her boss.

I got and watched this video in around 2000,so i can not remember exactly...but I try hard to recall based on the description of duga.jp.

She was in debt and due to that her boss got a threatening phone call from a Consumer lending to pay off her outstanding debts.
So she got first spanking by her boss.

Next she spilled tea on a important document.

So she received punishment mainly by a spanking and burning moxa.

By the way,http://duga.jp and GIGA say a spankee looks like MATSU Takako...,personally i do not think so.