After her daughter's death in an accident, Miyabi gets a divorce, starts working as a call girl and moves in with her new boyfriend. In a meeting with a new customer, he asks to take a picture of her body - first her spine, then her feet, and after that, he begins to photograph her every time they meet. One day, while at home, Miyabi feels a small hand touching her leg and soon realizes that every time she allows her body to be photographed she can feel her daughter's spirit reaching closer and closer. 'Neu Mirrors' is a spin-off short film that attempts to answer certain unanswered questions of New Religion and begins just after a scene in the previous film. Aizawa wakes up in a strange hotel room. A voice calls him from his earphone. Aizawa notices a man in a white shirt in the room and a photo book at his feet. There are the faces of many strangers and his own face printed on it. Then, Aizawa's reality dissolves into a nightmare world.
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