This is a trade show ad for the Nishinihon Tenrei funeral home in Tokyo. The life-size human skeleton is made of pressed flowers. From the ad agency press note:
"The March 11th earthquake and tsunami had a traumatic effect on Japan. Issues of life and death, hope and despair, beauty and tragedy became an all too real part of people's everyday lives. Funerals became a commonplace ordeal as the nation dealt with unprecedented loss. Like most cultures, Japanese funerals are somber events accented with black and white, with any deviation considered inappropriate. For this reason, Japanese funeral home Nishinihon Tenrei approached Tokyo-based ad agency I&S BBDO to create an ad for a trade show that would buck the trend of muted colors so prevalent in the industry.
Meanwhile in soulful America, we get horrible puns on billboards.