Board Thread:General Discussion/@comment-7136323-20130414003028/@comment-5675229-20130414012822

Quoted from the Shinigami page:

Shinigami are unearthly beings living in a world ruled by a different logic than the World of the Living. They possess high Reiryoku and a body of Reishi. They are invisible to those without spiritual powers.

This is a little confusing. Ah, whatever. It's Kubo!