- Ho Yay: Inevitable given the manga's premise where the main character's best friend and wife have their genders switched in the reincarnation process. And they aren't the only ones either.
- In the past, Sirix and Loleus had tons of this, being best friends, drinking buddies, partners, etc. They were willing to give up their own lives for each other even when they'd only barely met. On Sirix's end, it's obvious how much he valued Loleus as a person and a friend, and on Loleus's... well, he all but admits that Sirix is the person he cares about the most.
- In the present, poor Keidai can't stop his heart from fluttering when he sees Yuuma even though he knows that Yuuma is a guy, because he still sees Serena when he sees Yuuma's face. By the time Yuuma realizes that he cares about Keidai, they start having dialogue that really sounds like it's between a romantic couple rather than just a pair of friends. Even when Keidai's memories of Pompeii begin to fade, it doesn't diminish how important he and Yuuma consider each other.
- Keidai and Shinogu have their moments: Keidai's overly grateful to know that Shinogu also remembers his past, and despite Shinogu's insistence that he hates Keidai, it's eventually clear that he too can relate. Their interaction is identical to their prior lives, and we learn that Smyrna had very, very well-hidden feelings for Sirix.
- Les Yay: Shinogu is a ladies' man, but even in his past life as Serena's sister Smyrna, she loved pretty girls, had a close relationship with Lady Aglaia, and was way overprotective of Serena.
- OT3: With the story focusing so much on the relationship between Keidai, Mii, and Yuuma (and by proxy, their past lives as Sirix, Loleus, and Serena), it's not that hard to imagine them in a threesome arrangement.
- Threesome Subtext: Runs particularly strong between Sirix, Loleus, and Serena. It's obvious how much Serena and Loleus mean to Sirix, and while Serena reciprocated Sirix's feelings of love, when Yuuma delves into the consciousness of his past life he notes that Serena likes Loleus. And then there's Loleus, who was the reason Sirix and Serena became a couple, and whose greatest wish was to protect Sirix and Serena so that the three of them could continue to be together.
YMMV / NG Life