In a slightly surprising turn of events, Iwai decided to remake Last Letter, his first China-based film released just two years ago. This is pretty much exactly the same film, only shot in Japan with a Japanese cast. For that reason alone, it's probably best to leave some time between watching both films.
The story hasn't really changed (and is still a bit too convoluted). When Yuri returns from her sister's funeral, she goes to a reunion to inform her sister's classmates. Once there she's mistaken for her sister, and she finds herself incapable of telling the truth. When she meets her sister's first love, things get a bit complicated.
Performances are good, with a stand-out parts for Takako Matsu and Suzu Hirose, and a fun cameo from Hideaki Anno. The film looks pristine, with some trademark Iwai shots, the soundtrack is comfy and on point. It's just that the story gets in the way of the atmosphere sometimes, which messes up the pacing.