Unnamed Shinigami

An Unnamed Shinigami debuted in the Death Note anime film Death Note Relight 1: Visions of a God which only aired in Japan, but was directly released on DVD overseas. Like Ryuk, he too was bored with the Shinigami Realm. This Shinigami has a skeletal figure, dons a coat, a pair of goggles, uses a tie as a headband and carries a large skeletal object which he uses like a hammer. The object was used to threaten the Shinigami Deridovely, Gukku and Zellogi into revealing Ryuk's location.

Taking an interest in Ryuk's visit to the human realm, the Shinigami finds Ryuk atop a mountain and offers the latter a Shinigami Apple in exchange for information on how to undertake passage into the human world. Although not completely satisfied with the apple's taste, Ryuk agrees to tell the story of Light Yagami's in regards to the Death Note.

However, before Ryuk can finish the legend the Shinigami, with his sights set on the Human World, begins his departure from the Shinigami Realm. As the Shinigami leaves, Ryuk remarks that although Light was "not actually a god back then" the Shinigami should try finding an "unbelievable guy" like he did in order to have an experience he will never forget.

Light Yagami relation?

 * Note:The following information is fanon. As such, its relevance towards actual canon is disputed.

''

Some members of the Death Note fan base have theorized the shinigami to be the reincarnation of Light Yagami. Although just as many fans have debated the contrary, there has still been no conclusive evidence to confirm either stance and the matter is likely open to mere interpretation. It is arguably one of the most hotly debated topics amongst Death Note fans.

There are supposedly several pieces of evidence for this assertion:
 * Ryuk remarks that Light was not a god at the time before realizing that the shinigami had left. Ryuk does claim in the manga that shinigami are gods in a manner of speaking.
 * Ryuk allegedly addresses the shinigami as Light when he asks "Wouldn't you agree, Light?" at the very end of the special.
 * The coat he wears looks very similar to the one Light was wearing when he died.
 * It has red eyes like that seen in the anime to show Light's 'Kira' personality
 * The Shinigami's mouth is shaped like Light's "Kira" smile.
 * He walks up stairs to meet Ryuk, which could reference the fact that Light died on top of stairs in the anime.
 * His red bandanna could be a reference to the red tie Light wore in high school.
 * The fact that he inexplicably knows Ryuk's love for apples without asking the other shinigami (though this can be disputed: if the shinigami had Light's old memories, then he would have had no need to speak to Ryuk in the first place).
 * The shinigami limps in a way Light did at the end of the last anime episode.
 * Light stands in the Shinigami Realm during the end of the second intro sequence- a possible foreshadowing of his reincarnation.
 * He carries a scythe, similar to how Light does in some pieces of artwork that appear in certain manga
 * After looking at his own Death Note, Ryuk speaks to Light as if he was there; "You were not God. You were just...gone already?" This could mean Ryuk was addressing the unnamed Shinigami as Light or that he was simply reminiscing.
 * The Shinigami sports a messenger bag almost identical to the one Light often carried with him when he was in high school.
 * Ryuk has said in the past that a human who uses the note can go to neither Heaven nor Hell, hinting that humans who use the death note will become shinigami through use of the note. However, the last rule of the Death Note states that all humans, when they die, go to Mu, disproving this point, This is the main argument against the reincarnation theory.