Admittedly I am going through an asian period, and therefore I tend to be positively biased towards nonstandard japanese movies. I watched this movie on a sunday afternoon with no expectations at all and was pleasantly surprised.
First of all it is not a comedy (not even close, why on earth it is marked as one I wonder). The story line depicts an overworked young japanses salesman about to commit suicide, saved at the very last moment by the seemingly carefree Yamamoto. As it turns out Yamamoto is everything but carefree; quite the contrary this encounter turns the saleman's life upside down and makes him reconsider his life's priorities. Their relationship, which can hardly even be termed a friendship, uneleashes a series of eye-opening events, ultimately leading to self-realization and life-reassessment.
The pace is a bit slow, but I did not find the movie boring. Very much unlike western (basic Hollywood) movies, the emotions are not overshown, and the conclusions, although clear and simple, are not given in a predigested way. The main character looks like a looser in our western eyes, but one needs to take into account a completely different society and the strong hierarchies (up to the level of abuse) present therein. The turning point in the life of the salesman comes naturally and the resolution of Yamamoto's identity and past is tantamount with the awakening hope with which the movie ends.
All in all, I think this is an excellent way to pass an evening, think about one's life and perhaps reconsider the one or the other choices of the past.