渡部有著極具說服力的遊說天賦，讓她被網羅到了金字塔型投資中，因緣際會參與一場世紀騙局。她開始從事起一連串的詐騙投資大量吸金，換來不義之財享盡奢華。只是在金錢與肉體的貪婪遊戲中，渡部逐漸感到空虛寂寞，自從休假出國另赴異鄉感受到了溫柔，那樣些微的心靈慰藉，讓她有了寧願騙盡天下人也要保護這段關係的念頭。

故事獲日本國寶級演員樹木希林青睞，首次為電影擔任監製並參演。改編自真人真事，日泰警方聯手搗破一宗近十億日元跨國騙案。落網騙徒是六旬婦人，卻訛稱38歲並以美人計騙財騙色，轟動全日本。女主角與詐騙犯情人聯手行騙，以花言巧語媚惑心靈脆弱的人入局，換來不義之財享盡奢華。可惜當局者迷，金錢無法填補心靈虛空，枕邊人的背叛令她出走尋找慰藉，在異鄉依然逃不出物慾與色慾交織而成的漩渦⋯⋯導演日比遊一曾為高倉健拍攝紀錄片，首度執導劇情長片引領觀眾窺探傳奇騙子戲劇性一生，直面人性的慾望。

Satoko Watabe, who calls herself Erica was organizing business support meetings, and collecting a fortune with a fictional investment story, under the order of her lover Ikuo Hirasawa. But she finds out that Hirasawa was actually dating multiple women and was betraying her. Once she cuts contact with Hirasawa, she seduces a rich old man, and obtains a luxurious house. She invites her mother who is in a care home to come live with her, and starts her own fictional “business support” sessions to defraud people. During her visit to Thailand, she meets a young man Porche. Erica falls in love, and enjoys her honeymoon. But the police were looming right around the corner...

남자들을 홀리고 다니는 38세의 여인 에리카. 하지만 그녀는 60이 다 되었고, 새로운 남자를 만나 거대한 사기극을 시작한다. 그리고 모든 악행의 중심에 서게 된다. 실제 사건을 바탕으로 한 에리카 38은 남자들의 세계에서 기이한 방식으로 자신을 찾아가는 중년 여성의 삶을 그려낸다.