Haha ni Nita Hito

Takuma is stepping up his relationship with his girlfriend, Miku, when he's invited to meet her mother.
Imagine his surprise when he first lays eyes on Miku's mother, Shiori, and sees a woman who exactly resembles his mother, who passed away when Takuma was still an infant...
(Source: DLsite)
A live-action AV adaptation (URE-103) was released on February 13th of 2024