The Remembrance Tax

One Shot
2009
4.056 out of 5 from 12 votes
Rank #8,959
The Remembrance Tax

Two people living very different lives die at the same time and meet in the afterlife. They find there is a limit to what mementos you can bring over. Everything else is the Remembrance Tax.

Source: MU

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nathandouglasdavis
4

Oneshots are a special breed of manga. They have a very limited amount of pages to create an entire self-contained story arc and get us emotionally connected to the characters. I think the characters are the most difficult part of oneshots, because you can’t really include much of a story arc or much growth. To make up for the generally more shallow characters, they need some sort of other hook to keep the readers engaged. I’d say the hook this manga chose to go with was a “moral lesson.” It has two characters, Mikami and Orihata, interact at the customs gate to the afterlife—Mikami has no lingering attachments to life and Orihata has quite a few trivial attachments, but must discard these souvenirs to the size of a single cart. Mikami learns to appreciate life more and the freedoms fe had while fe was alive, so that when fe goes back to the earthly plane fe will be able to live more fully. Oh yea, because of reasons Mikami is able to go back and continue living. I appreciated the twist that was included in Orihata’s hospital room. I really like the customs agent, as well as the two security guard fellas. Awesome skeletal and creepy character designs. The customs agent has a swoopy tuft of hair upon feir skeletal head, with mummified skin. I don’t really like the character designs for the two humans, though, as they are pretty generic and uninteresting. Orihata is supposed to look cute, but feir hair just ends up looking awkward. The eyes and stuff are also placed on their faces awkwardly. The panels do switch up the angles, which helps make up for the white void that is most of the backgrounds. There’s a glossiness to the way the black-on-white and white-on-black...

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