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			 The gravestone designer, who takes pride in works featuring 
			musical instruments and heavenly gates, says years of shrinking 
 sales are driving him to close up shop in Japan and move back to his 
			native China.
 
 "It hasn't been easy running a Japanese company these 18 years and I 
			want to keep it going," An said at his spartan office in suburban 
			Tokyo, where the computers had already been packed up. "But the 
			Japanese market is in decline and I've decided to shut down my 
			business here and return home."
 
 Japan's aging society should be a boon for Chinese craftsmen, such 
			as An, who dominate the tombstone trade. The number of deaths each 
			year is expected to increase by 30 percent over the next quarter 
			century.
 
 But more Japanese are choosing to have their ashes scattered at sea 
			or planted under a tree, as these options are cheaper than a 
			gravestone, which is usually the last big splurge for many people at 
			a time of intense caution over the economy.
 
			
			 
 About 40 percent of Japanese already have a spot waiting in an 
			ancestral grave, a survey by a tombstone industry group shows, 
			limiting the scope for potential sales.
 
 At the same time, a fifth or more of Japanese would consider 
			alternative, natural burials. Price is one concern.
 
 But for older people, another, larger concern is that with few or no 
			descendants to visit their graves, they might end up being 
			abandoned. Many Japanese see such visits as a key gesture of 
			respect. Abandoned graves risk being reclaimed and destroyed.
 
 That creates a demographic bind, say many who are involved in the 
			traditional grave business. Although more elderly people are 
			planning funeral arrangements, they have fewer children and 
			grandchildren to entrust with the care of a traditional grave.
 
 "Really what is having the biggest impact on Japan's gravestone 
			market is the declining birth rate," said Kei Nakae, a 30-year 
			veteran of the tombstone industry.
 
 Nakae estimated that Japan's tombstone business had shrunk about a 
			quarter over the past decade, to around $2 billion a year. About 80 
			percent of the tombstones come from China.
 
 Taking up the slack are the likes of Tsuyoshi Saito, who 10 years 
			ago founded Wataru, meaning "to cross over", which offers services 
			to scatter ashes at sea for about $2,000.
 
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			"Maybe only one-tenth of people will go for natural burials, but the 
			number is increasing," said Saito, who uses two ships to handle 200 
			sea burials a year, up from 30 when he began. Tree burials appeal to 
			those who seek a return to nature.
 Loved ones can pay their respects before a flowering cherry tree, 
			for example, rather than a tombstone. These ceremonies typically 
			cost the equivalent of around $5,000.
 
 That compares with an average of $16,000 for a gravestone, even 
			though prices have fallen about 7 percent from their peak six years 
			ago, a deflationary trend common in Japan's slow-growth economy.
 
 But even as prices have fallen, production costs in China have more 
			than doubled over the past five years, swelled by rising wages and 
			tougher environmental rules, said Ting Zhang, who has exported 
			tombstones to Japan from southeast China for the past 17 years.
 
 A slight recovery in Japanese gravestone prices in 2013 prompted 
			some in the industry to speculate on the impact of "Abenomics" on 
			the trade, but the uptick faded in 2014, industry data shows.
 
 While An is giving up on Japan, he is buying a cemetery in China in 
			hopes of creating a garden-style graveyard "where the living and 
			dead can interact".
 
 "With a gravestone, children can understand what kind of man their 
			father was in his lifetime," he said.
 
 (Additional reporting by Cheng Guo; Editing by Edmund Klamann and 
			Clarence Fernandez)
 
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