This is not sample..... The original title is misleading..... It is published in C99, total 26 pages:

DMM Version:
https://www.dmm.co.jp/dc/doujin/-/detail/=/cid=d_221101/?i3_ref=search&i3_ord=1

Base +23

Could have been a wholesome trans acceptance story but they had to add the incest

Base +7, Kues -6, Set the Plate -6, tomidoobie -7, Brickster -19, Dookie Mercury +6, jesse629 -6, J.J. -7, mystgourmet -6, lolprof -6

What was the dialogue?

Base +6

I don't understand why he spelled out the word for sister at the end, "妹じゃない、い...も...お...と...だ。Maybe just to include the title? (If I had written it I'd have replaced it with something different like いま。。。おと or きも。。。おと。)

All told, it was a lackluster read that wasn't sexy or insightful, and it would not be worth a translation.

Base +26, qweewq11 -12

@sensualaoi It's a play on words between Otouto and Imouto ... Imo Oto.

Base +6