Kaoru Fukazawa is a manga artist. His manga series was published for eight years, but has now finished. He doesn't have any ideas for his next work. His situation seems bleak, with his editor seeming to not care about him anymore and his relationship with his wife Nozomi Machida being troubled. He spends his days in despair and darkness. Kaoru visits a business that provides sexual services and meets a prostitute named Chifuyu, who attracts him. They decide to head to Chifuyu's hometown together.

原作の帯に描かれている猫顔の少女の視線と出会い、「零落」という文字に惹かれ手に取り、読み終えた後「絶対に映画にしたい！」と心が叫んだという。

隨著長達8年的連載告終，紅極一時的漫畫家深澤薰也跌入谷底。創作量能盡失，回首曾經光輝燦爛的來路，只剩一片荒蕪。網友毫不留情的負評排山倒海而來，陷入迷惘的他與編輯妻子意見分歧而提出離婚，解散工作室後，前助理更突然指控他職場權勢騷擾。外界越是紛擾，深澤越往墮落中沉淪，與妓女千冬越走越近，只因她擁有一雙貓一般的眼睛。在千冬離職之際，深澤和她一同踏上回老家的旅程，也喚起匍匐在他心底盤據不去的記憶。

竹中直人执导作品，结束八年连载的漫画家深泽薰，过着空虚和沮丧的日子。他在社群媒体上受到网友毫不留情地批评。他无法苟同编辑以销量为导向的想法，更遭到助手无端指控他骚扰下属。此外，他与忙碌的妻子也日渐疏远，濒临离婚。当他遇见一位眼睛像猫的妓女千冬。处于人生十字入口的深泽薰陷入了不可避免的堕落之中。