A traffic accident kills Heisuke's wife, leaving him with his seventeen years old daughter. But strangely, when she wakes up, she has the personality of his dead wife, who has transferred her soul into her daughter's body.
This is not a particularly good film, and I actually watched it with a bit more expectations, as people usually claim Hirosue Ryouko is a good actress. In one word: she's not.
It's pretty hard to pull off the role of two characters, and even harder to make it look plausible, and I'm afraid she didn't really make it. The twist in the end doesn't add a lot, since you could barely tell the difference between her in A mode and in B mode.
I have yet to see her in 'okuribito', and must remember, it was filmed nine years later, so she might have grown better during this period of time.
As for Kobayashi Kaoru, I don't know if he or the role was bad. Anyway, one of them has the attitude that smiling solves anything, and he fails in expressing real feeling, throughout most of the film.
This film is saved from 'bad' only by the moderately brilliant twist in the end.