First, a primer: The Nikkatsu Roman Porno movies were a series of films over the last half century designed to pass Japan's Eirin regulations (Japan's movie rating system that dictated how much sex could shown, runtime, etc), with over 1,000 movies being made. In 2002, for the 50th anniversary of Nikkatsu's Roman Porno films, three films were produced to commemorate the history. 'Hand' is the first of three said films. Make no mistake, there is nothing inherently pornographic about this movie - your typical French film has more nudity than this.
'Hand' is ultimately a story of a young woman in her 20's and her diminishing relationship with her aging father and his cognitive decline. The story is told through her lust for older men's companionship, ultimately discovering her preference of older men is questioned when she falls for a much younger co-worker her age. Her younger sister is the complete opposite in personality of sexual preference and fatherly affairs.
The film is a bit of a slow burn, but the story is actually an rousing one, with the shifting father-daughter relationship keeping interest.
Overall 'Hand' is more than some cheesy porno for Japanese businessmen, it's a solid story that could stand on its own. And it probably would have got significantly more recognition as a great film if it wasn't attached to the Roman Porno name...