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.
Their department is Mortal Census Bureau, where they also manage payment to Shinigamis and cleanse evil spirit with washing machines. They also 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
- Mackerel Pike Festival
So far, only Kain is a prominent member.