電影《送行者─禮儀師的樂章》直接碰觸死亡及遺體處置的議題，構成愛你一生一世的實踐範例，也成為終極關懷的重要教材之一。全劇透過禮儀師敬業又專業的表現，不但充分彰顯對生命之尊重，也深深感動所有觀眾，更引發社會大眾對於入斂禮儀的廣泛注意，對生命之終極關懷具有重要的教育意義。由於日本在「大化革新」運動後，即深受唐代儒學以及禮儀文化之影響，而儒家又最重喪禮，因而本研究擬採取跨文化研究之方式，從古代儒學對喪禮所蘊藏之義理為根柢，詮釋現代《送行者─禮儀師的樂章》之劇情安排，進而展現其對於終極關懷的教育意義。

The movie Departures bumps directly to touch the death, and carries on how to handle corpse carefully, then becomes an important teaching of ultimate concern education, and the practice model for loving you forever. The etiquette worker’s professional and specialized technique, not only reveals esthetic sense with humanities, but also deeply moves all audience to initiate the widespread discussion of encoffinning. After “Taika Reform” movement in Japan, the Tang Dynasty Confucian culture and etiquette profoundly affected the Japanese culture. Therefore, this article intends to take the way of cross-cultural research, based on ancient Confucian moral principles of the funeral hidden foundation to interpret modern the arrangement in Departures.