Alright, let's not beat around the bush here. Except, let me do that anyway, just so no one gets the wrong idea and thinks I hate this.
A sizable chunk of this story is dedicated to the romantic and sexual relationship two sisters have with each other. That's not an issue, that's fairly common in anime and manga now and to be honest, as far as I'm concerned, incestuous love is still love. (To a certain degree, but that's not relevant here.) The issue I have is that, whether you like it or not, that chunk of this story involves an 18-19 year old having sex with her 13-14 year old sister on multiple occasions, with both of them taking advantage of the other to (what they think is) trick(ing) the other into going along with it.
This is a fictional story and I'm not QUITE stupid enough to NOT realize that, but I'm sure you can understand a little how I feel when I say that reading about this ephebophilia is making me a tad uncomfortable. Don't worry, I'm not knocking this story, the characters or even the author for this. "It's just a story, I should really just relax", I know. But at the end of the day, sexing up someone who is under 18 when you, yourself are 18 or over is illegal for a very, VERY good reason. (And no, it's not okay because "they're both girls". Sex is sex, just because it's between two girls doesn't mean shit and if you think it does, you're so fucking wrong.)
This kinda reminds me a little of Eromanga-Sensei in that regard. A 16 year old wants to stick his dick in his little sister's 13 year old pussy and the whole thing is just really gross. This is far more tasteful than Eromanga-Sensei, but it's a similar principle. This is like Eromanga, but instead of a 10/10 dumpsterfire trash-tornado, it's a really sweet and touching story.
But at least, I can make an effort to not lose to any man.It seems that my sister has a boyfriend.She practiced kissing with me so that she could kiss with that boyfriend.Worse, the me from back then with a vague path of life didn't know what I should do to protect my sister.But I never thought...I would fall in love with my own little sister.Sisters aren't allowed to fall in love with one another.Even so, I wanted to do what I could to make Sayo happy.Graduate from a good university, join a good company.It wasn't just on the surface.I must become a person she can depend on, be it money or just as a person.BFI knew that no matter how much I studied, I could never become a man for her.