I think we can put a netorare tag. Just my assumption, I think this guy summon an incubus to have sex with his wife. Although, I don't see a ring, but she is wearing gloves.
@bmjy1000 When the translation comes out we'll know for sure, but at a glance its a maybe? There's mentions of making a child and talk of japans declining birthrate, but that might not be his wife, he might just be a japanese official ordering him to make children to increase the birthrate.
Incubus is assigned to do this-and-that with a bigshot in Japan, who happens to be a man. Incubus is a virgin and would rather have a woman be his partner for his first time, so he goes to have a chat with the hot lady living next door to him. She seduces him since she's a shotacon, and he gets to have a happy first. That's the gist of it.
@bmjy1000 Not what I read in it. I wouldn't tag it as netorare at all.