After her normal, happy life shatters, Tokiko and her father move to a small seaside town to live with her grandmother as sixth grade starts. There, the sound of the waves brings back a distant memory from when she visited seven years ago, a memory of almost drowning in the sea and being saved by a merman. Are there really mermaids in that sea? Tokiko adjusts to her new life in the small town as she holds out hope of once more meeting the merman who saved her.

Three boys in junior-high who cross-dress because of differing reasons meet each other through a cross-dressing community website, and decide to meet up in real life. "Parou" started cross-dressing because he wanted to attract a heterosexual boy he liked. "Marika" is transgender and identifies as female. Lastly, "Yui" is an antagonistic boy who adopted the persona of his older sister after her death. In contrast to Parou and Marika, Yui is sorely disappointed at the meeting.