Hata-Onryō (畑怨霊, vengeful spirit of the crop field) is a yōkai originating in human souls to die in hunger and without being held a memorial service.
While they have bodies in third and fifth anime adaptations, their incarnations in other anime adaptations appearently lack their bodies.
In the fourth anime, Hata-Onryō has flame-like shaped organs akin to tongues. These can be used in a manner similar to tentacles.
Hata-Onryō appeared in episode #90 of the fifth anime adaptation, New Year's Great Rampage! Kitarō-Kasha.