Taihou Daigaku Byouin no Kyouki - Dai Nana Ya

...The sexual training of Rinno, and her mother Kiyomi...

As the employee of a pharmaceutical company, Kiyomi Matsunaga
used her nurse daughter Rinno to steal clinical data from Taiho University Hospital.

Rinno installed backdoor software that transferred data to Kiyomi's
computer. As Kiyomi was downloading the data as usual, she found images
of her daughter in sexual training...

[From DLsite English]