If there’s anything to say about winter 2013, it was all about the comedy and I think Hoozuki no Reitetsu is one of the best if not the best in winter 2013.
The anime is a slice-of-life comedy about Hoozuki and his fellow denizens of Jigoku. The anime is a masterful piece of humor that is delightful to watch.
The greatest strength of the anime is its ability to come up with good jokes about almost everything. From festivals to folklore to even betting, the anime has come up with a good joke about it and the way the anime presented each joke is totally superb. I really liked that Wit Studio didn’t do a copy-paste adaptation of its original source and took advantage of the anime format to make it better; an example of it is that the anime made good use of the ED credits animation to make a joke out of it in the finale episode which I totally liked. I also really liked that the final part of the anime felt very heartfelt which is a fitting ending to a very good anime.
Another thing good about is its top seiyuu cast and getting the famous ghost story teller Inagawa Junji as the narrator is proof of it.
I guess that the only negative I could say about the anime is that its humor tend to be heavy about Japanese culture that the average gaijin anime fan might not understand some or most of the jokes.
In conclusion, I’d totally recommend to watch this anime. It’s really good anime comedy.