Itoshi no Kotodama Episode 1

Koga Shigemaro, a young man that have an extraordinary gift. He can see and talk to spirits. Most of those spirits are deceased people with regrets and because of that, they can't move on to the "after life". From the help of his grandfather, (who works as an exorcist in a shrine), and hard work, he helps them to fulfill their last desire. And after he is done helping them, he has sex with them. (Source: bakabt)