In his earliest surviving work, this 29 minute short, Naruse juggles comedy, financial hardship, and some tough emotions centered on children - not being able to provide as good a life for them because you're struggling with money, even if that just means not being able to give them an occasional toy, and what it would mean if something were to ever happen to them, which is every parent's worst nightmare. There's clearly humanism here but I don't think this really excelled in any of the tones it takes, and you can see the twist coming. Also, the two insurance agents about to come to blows over who gets to sell a life insurance policy for children is hard to empathize with; guys, you're both shady to me.