Dog Star (2002)

After a heavy night of drinking, Gong, a blind boxing trainer, gets hit by a truck a dies. Shiro, a white dog Gong had been training for a kind-hearted family survives, but the dog is so racked with guilt that its health begins to decline. Gong's spirit appears and grants him one wish—to be human so he might find the family that loved him as a puppy.