Setting: Anytime and a country where having delusions is not allowed.
Conflict: He think the fish is a mermaid, but the government office didn't let him imagine freely.
Symbol: Mermaid is the symbol in this film because she showed the freedom.
Irony: The goverment office forced him to forget her, and he started to forget fish as mermaid. He was suffered from his imagination.
Climax: Finally he realized that the fish is not mermaid, but eh couldn't forget the memory with her, so he got into the sea to find the mermaid again.
Theme: People don't have right to ban someone's imagination, and we all have the freedom.