The study analyzed the film text regarding sibling incest to see how this issue was represented. The interpretation of the audience was also explored. It was found that sibling incest was romanticized and demoralized in the Japanese film analyzed. The legal and moral aspect of incest was understated. Male audience was inclined to judge incest morally, while females consider the issue from a more practical perspective. The female audience in this study opposed incest for the genetic defects the offspring might have. Fans of the leading actor in the film show different views from nonfans. The fans display greater tolerance toward incest than nonfans, regardless of gender.