Shinigami No. 99 Shinigami "Shinigami No. 42

Shinigami (Death Gods) are a race of youkai who monitor human life spans and escort the dead to Jigoku. There are many Shinigami and they all look alike, the first and most famous being the Shinigami who appears as a recurring antagonist in Kappa no Sanpei. Like Nezumi-Otoko, Shinigami have appeared across Shigeru Mizuki's various stories. (Source: GeGeGe no Kitarou Wiki)