Setting: somewhere in Japan near the ocean
Characters : A boy and a fish which appeared to be a mermaid after he let it go into the sea
Conflict: A boy vs society
Climax: when a boy released a small fish into the sea, a small fish turned into a mermaid and a boy also turned into a mermaid.
Symbol: ocean symbolize freedom
Irony: No one except a boy can see a mermaid
Theme: Everyone should live in freedom. Not forced by something.