A Shirushigami (記死神) is a Shinigami acting as bookkeeper, who keeps track of the lifespan of humans, making sure they have lived out their given time, so that the Shinigami know when and where they may be needed in order to help the souls of the recently deceased reach the Wheel of Reincarnation.
Every Shirushigami holds a different looking Shinigami scythe, which might as well be called Shirushigami scythe, and are dressed alike (an ivory jacket and a hakama in pine green color for most of the part, except at the bottom being moss green under featured golden diamond shapes).
Their department is the Mortal Census Bureau, where they also manage payment to Shinigamis and cleanse evil spirits with washing machines. They also give tasks to the Shinigami Youth Squad and supervise many activities such as:
- Shinigami Cooperative Union Membership Payment
- Ghost Motel Disposal
- Sanzu River Clean Up
- Mushroom Hunting
- Wheel of Reincarnation Cleaning
- Bamboo Shoot Search
- Saury Festival
They are known to be negligent in terms of security.
Only Kain is a prominent member.
- No female Shirushigami was featured, which might mean that only male Shinigamis can become Shirushigami.