Frivolous--
As a comedy, it's not as good as The Prison Hotel or Kinpika. The concept of coming back to life for three days to take care of unfinished business is interesting, but I felt a lot of the comic material has been recycled from his earlier works (such as his mahjong analogies, the upright yakuza characters, and so forth).
The part about how everyone, including murderers, can go to heaven with a push of a button made me angry. Also irritating was how the two Buddha-like figures go to hell.
Overall, it read like a recycled, shoddy work he wrote without much purpose in mind. There are a few deep messages about human death but the general impression of the book is: frivolous.