You die, you cross the Road of Liminality, you get sent to the Sanzu River, where Komachi ferries you to Higan. You must pay her, and the more money you have the shorter the trip (it's based on Komachi's mood, basically). The money you use comes from your goodly deeds and how many people care about you and that sort of thing. The longer the trip, the more possible it is that Komachi drops you and you're destroyed (not very likely, though). You get to Higan and the Yama judges you based on your entire life and send you to Heaven, Hell, or somewhere else (the Netherworld, reincarnation, etc).