Distant Dream(2008)

Tooi Nemuri

After the death of his best friend, Chizumi, the young president of a sweets-maker company, decided to adopt his late friend’s son, Ibuki. As Chizumi watches Ibuki grow, Ibuki became more and more the spitting image of his father which made Chizumi unable to help but be reminded of the time when Natsume was still alive. Fortunately for him, Yatabe is always there to share his burden of the past among other things... And then one day, Ibuki confesses his love for Chizumi!?

(Source: Fantasy Shrine)