The main protagonist of the story, Rinne is a dirt-poor teenager of mixed human and Shinigami heritage. He lived with his human grandfather until he passed away, and now takes up residence in Sankai High's abandonded club building. He makes most of his livings off of the weather hutch offerings made by his classmates. He never seems to catch a break in the monetary department, mostly because of Jerkass father stealing from his accounts and sending him bills.
Abusive Parents: Sabato financially abuses Rinne to the point where it just isn't funny anymore.
Cannot Spit It Out: He has feelings for Sakura, he can admit it to himself but not to anyone else.
Clothes Make the Superman: Physically, Rinne is a normal human with an outlandish hair color... Until he slips into the Haori of the Underworld and takes on the qualities that a normal shinigami or ghost would have.
Custom Uniform: His middle school track uniform. Granted, he'd probably change it if he could. (He seemed eager enough to get a regular uniform in an early chapter.)
Disguised in Drag: Rinne decides to dress in a maid uniform to try and capture a damashigami who is kidnapping school girls. It works. He actually has to unmask himself as male to his opponent when he defeats him. He then takes advantage of his situation to win the school's Mr. Lady competition. While Sakura and her female friends agree he looks cute, Tsubasa is at a loss for words.
Everyone Can See It: It's really, really obvious that Rinne has a crush on Sakura. Tsubasa's called him out on this before.
Failure Is the Only Option: There's only a handful of chapters where Rinne isn't jipped or ripped off in the end; and even then the reward's usually nothing monetary. (A hand-made scarf, a kotatsu, etc.)
An Ordinary High-School Student who was spirited away as a child. Thanks to Rinne's grandmother Tamako buying her candy from the afterlife, Sakura has the ability to see and talk to ghosts. She first thought Rinne was a ghost when he appeared in homeroom, but later found out he was 'human' when she headbutted him on the streets.
Beware the Nice Ones: Sakura rarely gets angry, jealous, or upset. When you mess with Rinne's life, however, she takes control.
Rinne's young Black Cat by Contract. He once worked for Tamako, but was fired and went to the human world to fall back on Rinne. Despite his young age he's very smart, and is usually the one to explain the various shinigami tools and such to Sakura.
Rich in Dollars, Poor in Sense: What else can you call it when it's flagrantly obvious that damashigami—you know, her arch-enemies—are trying to swindle her out of money, yet she keeps paying up? It's like her brain shorts out the moment she's presented with any problem, no matter how ridiculous, to which "money" is the solution.
Ageha's Black Cat by Contract. They have a strained relationship because during their first mission together the two started to argue and Ageha buried Oboro under a boulder where he remained trapped for a year before being able to dig his way out.
A Shirushigami, a clerk in the afterlife. He steals Rinne's lifeflame because his father Sabato used Kain's mother, consantly borrowed money for her, and stuck her with little money to provide for herself and her son.
Ambiguously Gay: Tsubasa outright asks him, and Matsugo denies it. But then he gives Rinne the same stalker-ish choker with what is basically a spycam that Ageha was trying to give him...
Because You Were Nice to Me: Rinne once saved him from a bully and from major embarrassment. Because of this, Matsugo is fiercely devoted to him to the point everyone calls him a girl in love, though he calls it mere "friendship".
Rinne's father and the president of the Damashigami Company, an illegal business committed to stealing the souls of people who have not ended their lifespan.
Jerk with a Heart of Jerk: She gives charms to repel ghosts to the students to "atone for what she has done". She later reveals she was just stealing Rinne's customers and when the charms' effect wears off she tries to take advantage of the situation to take the lives of the students.