Omishi Magical Theater (1999)
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Synopsis by Cammila Collar
In this cute but bizarre series, a tiny death god and tiny angel share a single body and try to do their respective jobs as the final stage of their training. They happen upon a little girl named Katusragi Moe and, simultaneously trying to work each of their own powers on her, neither take nor protect her soul. The three do become unlikely friends, though, and strange adventures ensue.