Risky Safety (1999) IMDb
An apprentice shinigami (spirit of death) and an angel are stuck taking turns inhabiting the same tiny body. They do so in order to depress a fourteen-year-old and harden her resolve, respectively. The shinigami tries and fails to gather points from Hell by being nasty and stealing souls, whereas the angel is ridiculously polite and supportive, thus amassing loads of points from Heaven.
Ultracute moral comedy. An uninteresting concept with several really bad story arcs, but some quirks in the execution (e.g. episode 16, and the greeting used between shinigami) are worthwhile. Visual cuteness is given necessary assistance here by the main character’s voice actress and language.
References here: The Good Place (2016).