It's a silly, mildly naughty runaround so pointless that its nearest point of comparison might be a cheap, bad attempt at the same genre from the 1960s British film industry. It's actually improved by having a sex scene at the end. Apparently, it's a pink film. I wouldn't have guessed, but its lead actress (Kaho Kasumi) was admittedly a hardcore porn star. (No longer active in the industry today, though. She worked in adult video in 2005-16.)
Anyway, our hero makes geta. (These are old-fashioned wooden clog-sandals that stand on two or three "teeth". Gegege no Kitarou likes them, for instance. Don't wear them in the snow, unless you have the variant with ice skating blades.) Unfortunately, geta don't make much money, though, especially given the modern fashion for shoes. Someone brings shoes to the village from the glamorous metropolis (Tokyo). Nonetheless, our geta-maker wants to stay faithful to his profession, even when his wife (Kaho Kasumi) says they owe money to someone who's trying to exploit his advantage for sexual favours. (That's less sinister than it sounds, though. He's a white-haired old grandad with wandering hands, but also a bad back.)
Our heroes make a plan. What if they faked the wife's death? Their horny creditor might even pay for a funeral. What follows is a lot like "vicar where's my trousers", except a bit sleazier and Japanese. Idiots want to grope the corpse, the wife gets mistaken for a ghost, etc. You'll probably fast-forward through all that.
It ends with a husband-wife sex scene and geta-selling. Looks like a happy ending. Hurrah!