When people die, they have to find the happiest moment of their life. It will be recreated on film and from that moment on, they "relive" that life forever.
An elegant story and some intriguing moments. Some people find it easy, some people do not want to choose. Almost no-one chooses the moment they originally thought they would choose.
In many ways, the story is told in a simple way. The re-enactments are very simple, very basic, almost to the point that you can't imagine that it looks anywhere near their original experience. But thinking back, that does not matter. It is probably no more than a catalyst that helps them to enter 'heaven'.
One character, a youth, seems almost bitter that there is no good or evil. There simply is 'heaven'. "So everyone comes here?" he asks, "No matter what they've done?" They don't explore moral questions like these much, and personally I think that it would've been interesting. But there are some personal issues involving the people who work there (who turn out to be unable to choose) and one of them, after working there for decades, finally decides upon his moment. He leaves behind a very sad and distraught co-worker but the viewer realises: everyone will find their 'perfect moment', sooner or later.
Every time I watch Japanese (/Asian) films with old characters, I can hardly believe they are actors. Perhaps because physically they really seem so old, perhaps they act simply much better, or in a way foreign enough to me that I simply accept they are 'real'.