It's a gentle, magical Daisuke Yamanouchi movie. It can be sweet and funny. I enjoyed it. You could show it to children if it weren't for all the sex scenes, although admittedly the film exists in R15 and R18 versions with different titles and different levels of adult content. Nonetheless, its prostitutes aren't enslaved by gangsters, there's only a modest amount of violent punching and only one person gets his hand run over when it's trapped under a car. (I'm afraid to say that the crunching sound made me laugh.)
Michiru is a magical prostitute who visits a certain motel once a year. A poster will go up to mark the occasion, saying, "Miss Michiru is coming again this year!! She'll make your dreams come true!"
Indeed she will. Her customers will perceive her as whoever they most long for. I think she physically transforms. Then, towards the end, she also claims to be able to turn back time. What is she? A god? A ghost? Something benevolent, anyway. She makes people happier and changes them, at least a little. (She also gets proposals of marriage.)
Nanami-chan is another prostitute, but not as nice as Michiru. Make the mistake of proposing to her and she'll say "no" but run off with the wedding ring, after which trying to get it back might get your hand run over. Her ideal man is scary and violent.
This is an understated, reflective film, built around proposals and who ended up marrying who (both past and present). There's sombre, unhappy backstory. People need healing and get it. The magical realism is so understated that I could imagine some viewers not understanding and getting confused. Several of Daisuke Yamanouchi's favourite actors appear, but in gentler roles than usual. Overall, I found it a pleasant surprise. It still feels to me characteristically Daisuke Yamanouchi (magic prostitutes?) but it's nice.