The plot concerns a man who signs a year-long contract with a dominatrix agency to surprise him with domination sessions at unexpected times. When the domination becomes more than he can handle, however, things take a turn for the dark and surreal.
This film includes examples of:
- Arson, Murder, and Jaywalking: The American trailer for film begins with (fictional) rating card (purposely created by the Drafthouse Films, the film's US distribution) that says the film advertised has been rated R100 for "Kicking, Whipping, Sloshing, Spitting and Grenades".
- Author Appeal: Matsumoto has described himself as a masochist.
- Bondage Is Bad: Played with. Bondage fan Katayama is portrayed sympathetically, but the dominatrix organization is creepy and villainous. Ultimately, it's all played for dark comedy and weirdness.
- Boom Head Shot: Katayama shoots the Queen of Gobbling and the Queen of Voices in the head.
- Breaking the Fourth Wall: Starting about halfway through, the film will occasionally cut to a focus group who comment about the plot and quality of the film. The supposed director of the film is also occasionally shown in the movie theater.
- Cluster F-Bomb: The CEO of the S&M company speaks almost completely in English swear words.
- Gratuitous English: The CEO of the S&M company is an enormous American woman who speaks almost completely in English curses. Katayama also occasionally uses English: he sings "Happy Birthday" in English, says "thank you" at one point, and tears into the CEO in heavily accented English.
- Gratuitous Ninja: When the dominatrixes go to war, they dress like ninjas.
- Let's Get Dangerous!: The passive masochist Katayama arrives at his father-in-law's house to protect him from evil dominatrixes. When he finds two of them already there, he promptly shoots them both in the head.
- Pretty Little Headshots: The Queen of Gobbling and the Queen of Voices each receive one.
- Prolonged Prologue: A title screen does not appear until 41 minutes into its 99-minute running time. Shortly thereafter, the focus group scenes begin.
- Running Gag: When someone experiences great pleasure, their cheeks will swell, their eyes will turn black, and a shockwave will emit from their face.
- Safe, Sane, and Consensual: Katayama is never treated as a pervert for being a masochist, though it is the fodder for dark comedy. The "consensual" part of the contract disappearing is actually the reason for the film's conflict. Katayama withdraws his consent and has to fight the dominatrixes for refusing to honor his decision.
- Self-Deprecation: The focus group hates the film and occasionally points out the plot holes. Even Hitoshi Matsumoto called the film "stupid" to the media.
- Show Within a Show: The film is a show within itself. It's supposedly directed by a 100 year old man. Scenes of a focus group occasionally comment on the film so far.
- Would Hit a Girl: When the dominatrixes start attacking him, Katayama isn't shy about fighting back.
- Word Purée Title: The title is a play on Japanese film ratings. A movie rated R100 would be unsuitable for viewers under 100 years of age. In-universe, the film's director is quoted as saying that no one under the age of 100 will enjoy his film.