Nouryou Anime: Denkyuu Ika Matsuri
English name: Squid Festival
Genres: Avant Garde, Horror
Type: Movie, Episodes: 1
Aired: 1993
Source: Original
Rating: PG-13 - Teens 13 or older
Synopsis:
Death is the gateway to birth. The deceased crosses the line to join the kingdom of the dead. He sees there the dance of the sperm and the egg. He is drawn towards the sky. This is the path to the afterlife.

(Source: starandshadow.org.uk)