A girl named Kita can see the ring that appears on a person's neck when they ...
Zombie-Loan
Season 1 Episode 3: Shisha no shita
Now that Michiru works for the Zombie-Loan office, she moves out of her relatives' place. Chika, who is still claiming to be using her for her Shinigami Eyes, introduces her to the various strange people who work at Zombie Loan.