It is based on the story "The Lawyer" by attorney Hiroshi Masaki and his account of Japan's "Headless Murder Case" in which a police officer beat a suspect to death during the Pacific War.
A little girl who falls into a lake and is saved by a god who then takes her up to the clouds and shows her what the world was like before she was born and what the world would be like if she where never born. While in the clouds she meets her grandparents and a few other people she loved who have passed on.