It's about a young man who wants to ask a girl named Ieva to polka with him, but the girl's mom keeps getting in the way.
So they sneak into a house where many people are dancing the polka and they dance all night. When the two returned to the girl's house together, the girl's mother was waiting for them angrily at the door, but the boy told the girl's mother frankly that they wanted to be together against all odds.
A Flash animation appeared on the Internet showing Inoue Ogi singing the song while flinging green onions from her hands. The song and dance have been circulating ever since.