It's much better than I'd expected and less sleazy than the title suggests. Well, a bit. Somewhat. Sex scenes and nudity are plentiful, but tame. It's still a pink film starring hardcore porn actresses, but it's quite funny and I genuinely like the script.
Nobuo (Yuki Hoshino) is about to lose his virginity to Ayumi (Makoto Toda)... but he's forgotten condoms! Ayumi's thoroughly nice and says it's fine, don't worry, keep going, but Nobuo wants to do it right. He'll buy some. Unfortunately, he encounters: (a) her parents walking through the door, then (b) a car that kills him. Ghost-Nobuo goes home with his mother, who can't see or hear him and so doesn't know he can see her in the shower. Erm. Oh dear. Then, more ghosts start appearing.
The film's likeable. Nobuo ignores the sleaze potential of invisibility and walking through walls, unless you count his mother's shower (please, let's not) or his reaction to finding that he's can inhabit the body of an unconscious person and thus become female. He briefly tries some solo physical experimentation. He meets two ghosts with mutilated horror movie faces... and he's nice to them. (One of them is Kuchisake-Onna, so he was taking his unlife in his hands there.) Their appearance becomes normal again when they're shown affection and this goes where you're imagining (pink film!), but Nobuo's not building a harem. He's a "one at a time" boy and would have stuck with the first one if she hadn't ascended to the next stage of Buddhist existence.
He also watches Ayumi. This is understandable, since even after his death she has problematic relationship stuff going on. I howled when he started defending "my Ayumi" and telling off a dirty old man... WHILE INHABITING HIS MOTHER'S BODY. Oi, oi, oi. Nobuo. How do you think this looks?
Most of the performances are okay. Most actors are fine, but Ayumi Kimito is sub-par as Makiko (aka. Kuchisake-Onna). She's likeable, though. Everyone is, bar the scumbags. (Shijimi plays the first ghost, with pop-up intensity on "I'll never forgive him" about her murderer.)
The script's unexpected and could be called creative. It features a female Lord Enma, the Japanese name for the Buddhist King of Hell who judges the deceased and presides over the cycle of reincarnation. She's wacky and dislikes being bad-mouthed. Dead people watch a boiling black sun on a creepy beach. A giant hand reaches down and lifts someone into the sky. An out-of-left-field revelation at the end recontextualises everything (and that's not an understatement). And then, in addition, the film's funny. The ghosts disapprove of Ayumi's violent blonde not-boyfriend, so at one point Makiko says "just popping off to curse him". There's glorious overacting from the people who get gender-flip-possessed by Nobuo and Makiko (who then take advantage with a strange sex scene).
It's good. Honestly, genuinely good, even though its raison d'etre is naked boobs. I'm tempted to go looking for Taishi Shiode's other films.