マーメイド ～海から来た少女～ (2001)
After losing his wife, a grief-stricken man retreats to a quiet life by the sea. One day, he discovers a mysterious young woman washed ashore and takes her in to care for her. As they spend time together, their loneliness gradually gives way to affection. But the strange circumstances surrounding the girl's arrival suggest that their encounter may be more extraordinary than either could have imagined.