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I Wish (2011) - IMDb
Twelve-year-old Koichi, who has been separated from his brother Ryunosuke due to his parents' divorce, hears a rumor that the new bullet trains will precipitate a wish-granting miracle when they pass each other at top speed.
In Brief: A thoroughly fascinating movie about the bureaucratic process of what happens after we die. The film's basic idea of the dead having to choose one single memory to take with them into eternity is conceptually fanciful and rather (deliberately) mundane in execution. This latter aspect causes part of the movie to become a little pokey, but the overall experience of the film is unique.