Keita Never Die(ケイタネバーダイ)

Keita Shimabukuro, a younger brother of Aki Shimabukuro who sells her body for a living, crashes in his sister's place. An evil plot by Sachi, the daughter of the leader of the Kimura gang, ends up with Keita dumped into a river. His body is washed ashore in heaven, where he sees his father Mitsuo, with whom he has lost touch for many years. By an unexpected twist of fate, Keita is resurrected but in the body of his sister. Now they have to share the same body with each other.