Yamashita likes it dry and just a little absurd, which isn't always the easiest sell. The Matsugane Potshot Affair is a film that illustrates his style very well. Essentially a comedy, mixed with some crime elements, but I wouldn't be surprised if some people mistake it for a drama (or are simply too confused to stick a genre to it).
The film follows the affairs of the people in a remote mountain town, where everyday life is just a little cruder and rudimentary compared to the city. When one morning the police are faced with a hit-and-run victim, the ball gets rolling and the townspeople's lives are set to get a bit more interesting, even though they seem mostly unfazed by the events.
Think of this as A Simple Plan in Japan and you might get a decent idea of where the film is headed. Performances are solid, the cinematography is decent, the score a little underwhelming. All in all it's a pretty good time, if you like dry/dark comedy and you don't mind some slight absurdities, though don't expect anything too weird or out there.