A Lonely Cow Weeps at Dawn
A young widow, Noriko, lives with her senile father-in-law, Shukichi, on a farm. He believes his favorite cow, long gone, is still alive. Noriko pretends to be the cow and lets him milk her - a satisfying arrangement for them both.
Starring Hôryû Nakamura, Ryôko Asagi, Yumeka Sasaki, Seiji Nakamitsu, Sakura Mizuki, Haruki Jo, Toshimasa Niiro, Yoshinori Horimoto
Watch "A Lonely Cow Weeps at Dawn" on Amazon released in 2003. It's a drama and romance movie, and has a rating of 5.2 out of 10 from Imdb which is fairly okay for this kind of movie, and is currently only available for purchase or rent.