User with this ability either is or can transform into shinigami (death god), a "death spirit" of Japanese folklore who are responsible for seeing that a person dies at their appointed time and then guiding their spirit to be judged in the afterlife.
Shinigami are sometimes depicted as goblins or skeletal creatures who cause death and accidents, but more recent depictions of shinigami tend to be similar to western vampires, with them being portrayed as immortal, attractive people who wield a variety of unique powers. They will usually either cause death to sustain themselves, peacefully escort souls to the afterlife, slay demons and poltergeists who cause unnatural deaths, or be the result of unnatural deaths themselves. Or various combinations of the above.
The main differences between a Grim Reaper and shinigami are firstly that Grim Reaper is either a single individual or at least one of small group, while shinigami are generally both numerous and form a highly stratified and bureaucratic society of psychopomps and divine judges. The second difference is that shinigami as a whole tend to be weaker than a Grim Reaper: while some may reach impressive levels of power, average individuals are far below them.
Ichigo Kurosaki is a unique and perfectly balanced hybrid of Shinigami/Soul Reaper, Hollow, and Quincy.
Rukia Kuchiki is a powerful Shinigami/Soul Reaper, and is also the one who awakened Ichigo's powers, who started out as just a regular, destitute Soul.
Genryūsai Shigekuni Yamamoto is considered to be the strongest Shinigami/Soul Reaper in existence for the last millennium and was the founder of the Gotei 13, the military of the Soul Reapers.
The first generation of the Gotei 13 founded by Yamamoto was believed to be some of the strongest Soul Reapers to have ever lived.
Kenpachi Zaraki is considered to be a monstrously powerful Soul Reaper, stronger than Unohana, and even Yamamoto fears his potential.
Kisuke Urahara is an exiled Shinigami/Soul Reaper who specializes in scientific achievements, and assassinations.
Retsu Unohana, former first name Yachiru, is considered to be the most diabolical criminal within Soul Society, as well as one of its greatest healers, and was one of the eldest Shinigami/Soul Reapers before her death.
Sōsuke Aizen is a very powerful renegade Shinigami/Soul Reaper, and even tried to transcend to a being beyond that.
Yoruichi Shihōin is Suì-Fēng's mentor and a member of one of the great Five Noble Families of Soul Society.
Suì-Fēng is a Shinigami/Soul Reaper who specializes in assassinations.
High Priest Ichibē Hyōsube is one of the oldest and most powerful Shinigami/Soul Reapers in existence, possessing the power to manipulate definition and is the head guard of the Soul King.
The Visored/Vizards are Shinigami/Soul Reapers who gained the abilities of Hollows that they were supposed to kill.
Arrancars are Hollows (heartless spirits) who removed their masks and gained Shinigami/Soul Reaper-like powers and physiology.
Other[]
Gō Okada (Alive: The Final Evolution) and his Shinigami, who slays anyone who breaks a promise with her master, including Okada himself if he reveals it.
Rei Ogami (Code:Breaker) taking on a Shinigami form when completely fused with Beelzebub.
A grouping of Shinigami (Death Note) who wields Death Notes to kill. They are bound by a specific set of rules.
The Shinigami King (Death Note) is the king of all the other Shinigami, and can even create new rules that they must follow.
Shishinki (InuYasha) a Shinigami Daiyoukai who is the originator of the Meido Zangetsuha which banished any enemies to hell.
Rinne Rikudō (Kyōkai no Rinne) is part Shinigami whose responsibilities are ferrying souls between the land of the living and dead.
Tamako (Kyōkai no Rinne) is a full-blooded shinigami and Rinne's grandmother.
Darkray (Magic User Kurohime) and his six Death Angels — Sword, Axe, Lance, Mace, Hammer and Dagger — in their weapon forms.
Dominikov (Murder Princess) is a shinigami who works for the main character as a bounty hunter.
The Dead Demon Consuming Seal (Naruto) produces a Shinigami to rip out the target's soul and seal it within its stomach.
Hidan (Naruto) takes on a Shinigami form upon undertaking his ritualistic method of killing, a symbol of absolute death.
Shinigami-sama/Lord Death (Soul Eater) is one of the most powerful Shinigami known.
Death the Kid (Soul Eater) is the son of Shinigami-sama/Lord Death, having been created by a piece of him.
Komachi Onozuka (Touhou Project) is a shinigami and also a slacker.
The Card-Hunting Death God (Yu-Gi-Oh!) is a shinigami that lives up to its name.
Guardian Deathscythe (Yu-Gi-Oh!) is a Shinigami who gains power from her deceased comrades.
The God of Death (Yu-Gi-Oh! GX) is an evil duel spirit who offered the wielder the power of one-turn kill in exchange of their souls.