Rin-Ne Vol 4

Rin-Ne Vol 4 by Rumiko Takahashi. A Shonen manga rated Older Teen, published in English by Viz Media in 2010.

Ever since a strange childhood experience, Sakura Mamiya has been able to see ghosts. When the empty desk next to hers turns out to belong to Rinne Rokudo, a broke, part-shinigami classmate who guides lingering spirits to the afterlife, she's pulled into his supernatural work.