A Costume that resembles a Ghost.
This may be a Sheet Ghost (a white sheet with eye holes cut out), or a white Hooded Cloak.
In addition to this, Japanese media often depicts ghosts in Buddhist burial clothing, called shinishozoku. This often includes a simple White Kimono with a collar folded right-over-left to denote death, as well as a white Triangular Headpiece.
Characters might also be depicted alongside floating fire-shaped orbs called Hitodama. The character might be also do a Ghost Pose by raising their hands and allowing their wrists to dangle loosely.