Beautiful and touching movie about life and death. My favorite movies dealing with the same issue are Akira Kurosawa's "Ikiru" and "Red Beard". Also, Juzo Itami's comedy "Funeral" is pretty good one. Same as these master's works, Director Takita successfully put good comedy elements in this serious film. The idea "Death is a gate for another world" may be based on Buddhism belief, but I am sure you can relate yourself to this story with your own experience of losing somebody important. Masahiro Motoki was at his best for the leading role. He once played similar role in "Sumo Do, Sumo Don't" by Director Masayuki Suo (Shall We Dansu?) in terms of being put in awkward situation, involved seriously and end up finding the virtue in it. Music score is by Joe Hisaishi. Great as always. He has done great jobs on films for Takeshi Kitano and Hayao Miyazaki. I am sure this will be the best Japanese movie in 2008. 10/10