White Room: Tomarenai Ai 1997 on netflix

Hayato, an office worker, lives with Tatsuya, a part-time worker. The two have a dream: to save up their money and one day run a gay bar. The day they had sex while talking about their dreams before going to work, Hayato felt depressed. His boss had suggested that he set up an arranged meeting. He couldn’t tell Tatsuya. One day, Tatsuya’s old lover Fujita bursts into his room. It turned out that he had become a transsexual…