In the southwest corner of Taiwan, the sinking oyster village welcomes another king boat celebration. Sheng Ji, who is nearing his thirtieth birthday, has been away from the village for many years and has returned to his hometown dressed as a successful man in the city's shopping malls. As the festival heats up, Sheng Ji has to use a fragile disguise to face his stubborn father, Shun Ming, who has been taking care of the oyster field for his whole life; on the other hand, there is his childhood friend, Kun Nam, who has long been jealous of his "success" and is secretly trying to make a fortune with Sheng Ji. In the small oyster village, everyone has a mask that is hard to remove; as the tide is going out, two generations of fishermen follow in the footsteps of their hometown, which is hard to retrace.

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台灣西南角落，日漸下沉的蚵村，迎來又一次王船慶典。年近三十的盛吉離村混跡大城市多年，此時故作風光，扮了個叱吒都會商場的成功姿態回鄉。隨著祭典升溫，盛吉得用脆弱偽裝，面對顧了一輩子蚵地的頑固父親順明；而在另一頭，還有對他的「成功」眼紅已久的兒時玩伴昆男，此刻正暗想靠著盛吉鹹魚翻身。小小蚵村，人人都有張難以卸下的面具；潮水將退，隨著兩代漁村人的腳步，追尋他們難以回溯的家鄉。