The Japanese population is inexorably aging, placing a disproportionate strain on the national economy. Set in the near future, Plan 75 speculates as to a possible solution. A government program known as Plan 75 offers older citizens generous financial support, government-funded vacations, and other benefits, all in exchange for deciding to die voluntarily, thus giving the younger population a chance. The film follows several characters – both clients (in particular the charming 87-year-old Michiko) and employees of this program – who are forced to come to terms with its consequences. A gently funny and tenderly melancholy film about how the value of a life cannot be expressed in numbers.