Youkai Watch: Soratobu Kujira to Double Sekai no Daibouken da Nyan!

When a giant flying whale suddenly appears over Sakura New Town and its sound is heard the Yo-Kai undergo a transformation. The characters soon realize that as a result they have become corporeal and exist in a material world. This is the third film in the Yok-Kai Watch series based on the hit game.
(Source: IMDB)