[OSHI NO KO] -The Final Act-

“In show biz, lies are a weapon.”

Goro is an obstetrician/gynecologist working in a remote region of the country when suddenly his favorite idol, Ai from the unit, B-Komachi, shows up pregnant with twins and looking to secretly give birth. The shocked Goro does all he can to support her, but just before Ai gives birth, he is brutally murdered.

When Goro comes to, he finds himself reincarnated as one of Ai's newborn twins, namely, her son, Aqua. Goro is naturally quite confused, but having idolized Ai in his previous life, dedicates himself to supporting her now as family together with his twin sister, Ruby, who has also been reincarnated.

Ai resumes her idol career hiding that she has given birth, and she soars to unprecedented stardom. But then on the morning of B-Komachi's much-anticipated live concert at the Tokyo Dome, Ai is stabbed in her home by a stalker and dies in front of Aqua and Ruby.: “I love you… and that is the absolute truth. It’s not a lie.” Those somewhat cryptic words are the last ones uttered to her children as she dies. But what did she really mean?