It is a R15-comedy-drama television series aired on Wowow.
And in the first episode,KINOUCHI Momoko(HAMAKAWA Fumie) is spanked over her pantie in her office.
Because Momoko misbehaves and her apology is not good enough for her boss,she will have her bottom spanked by him.
He starts this spanking over her skirt then her panties.
a spanking time started in 3:00-
The fact is this describes the otherside of the AV(adult video or Pornographic homevideo in Japan) industry and a (fictional )local town depends on this industry.
In this town,people could find a spanking scene even in their office sometimes since some usually shoot for pron.
So,this spanking is one scene of a pron movie/homevideo and Momoko is spanked for her JOB.
PS. We can watch also here,