Dorm (2006)

No, it's not BL and many here will turn away in disdain without giving it a chance because of that but I cannot see how Dorm (Dek Hor) wasn't an influence on director Aof for He's Coming to Me, including things like use of music in both plot and background, a photograph and the human's name. It's a gentle, sensitive coming of age movie.

A kind boy who can see ghosts befriends and helps a lonely one.

Both movies have lonely main characters forced to reside in haunted dormitories. The difference appears to be that one is a male and seems genuinely stuck, and the other is a female who can go home at any time but chooses to cry.