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When 21-year-old Tokiko gets fired from her job, she meets a high-school student who spends most of his time painting in a small village, and they both find out they can help each other overcome their hardships by spending time together.

Taro, a director living in Tokyo, receives an offer from a US firm to direct a green tea commercial. There's one caveat. It needs to be set in Tokyo but shot in LA. The place prepared for him to shoot the commercial was a very different TOKYO from the one he knew.

It's 2018, Christmas Eve, early morning, at Haneda Airport, Japan. Matt has just arrived from Los Angeles. A filming crew approaches him to ask if they can film him. Matt says yes but then asks them a strange question. "Where is TOKYO?" He was supposed to meet his Japanese girlfriend at the airport, but their plans quickly change.

This story, set in a Japanese independent film industry, portrays an environment that surrounds young film makers today, and the stress and conflict they face every day.