01Basic information

Japanese Name
坂ノ上誠子↗
Romanized Name
Sakanoue Seiko↗
Age
33↗
Gender
Female↗
Nationality
Japanese↗
Occupation
Tax Advisor↗

02Appearance

Seiko's appearance is mostly unknown, but she is an adult woman who wears glasses and has carefully maintained lips. She sometimes gets skin breakouts from stress.↗↗↗

03Personality

Seiko Sakanoue is a highly skilled and pragmatic tax advisor who runs Sakanoue Tax Accounting Office on her own. While not widely known, she has built a strong reputation among creative professionals, particularly athletes, freelance writers, and manga artists like Rohan Kishibe. Rather than prioritizing high-earning clients, Seiko chooses to work with individuals who have exceptional talent, believing that geniuses often lack financial awareness. She dedicates herself to ensuring that those with the potential to leave a cultural legacy do not fall into financial ruin. She takes pride in her role as a "guardian of talent", making sure that creative individuals can focus on their work.↗↗

Despite her professionalism, Seiko has a fiery temper and little patience for Rohan's reckless spending, usually calling him vulgar names. Although she is used to handling difficult clients, Rohan pushes her patience the most. Her sign of irritation is when she rubs her temple with the clip of a ballpoint pen. She easily becomes violent when she is irritated, frequently scolding Rohan about financial responsibility while throwing pens or box cutters at him in frustration. Her office walls are covered in marks from past outbursts, and she openly blames her stress-related health issues, including chronic cystitis, on dealing with artists like him.↗↗↗

Although Seiko isn't a Stand user, she can sense that Rohan has some way of forcing her to provide information, as if he could pry into her memories and knowledge. Rather than letting him intrude on her privacy like that and making a manga out of her personal details, she prefers to just tell him information herself.↗↗

04Story

SPOILERS

Background

After being traumatized by her father using Okamisama to bribe judges in an art competition and then going bankrupt and dying, Seiko started her job as a tax advisor, creating Sakanoue Tax Office inside a house between Budogaoka High School and Morioh Cemetery. She became certified as a Public Accountant and an Administrative Scrivener. Having witnessed firsthand how financial recklessness can destroy an artist, Seiko took it upon herself to prevent others from making the same mistake.↗↗↗

Okamisama

At some point when Rohan is 27 and bankrupt, he goes to Seiko's office for a consultation. She jokingly questions whether he's a prince or comes from a wealthy conglomerate family. Rohan doesn't understand her comment at first, but she explains that she struggles to understand his complete disregard for financial responsibility. Rohan is offended about her accusing him of having no financial sense.↗

Seiko questions Rohan's understanding of cost-effectiveness, pressing him on whether buying the mountains was truly worth the expense. Rohan insists it was, citing his firsthand experience with a yokai as invaluable. However, Seiko challenges him on profitability, asking whether his earnings from the manga will ever match his investment. Rohan argues that creating great manga is his only priority, not profit, frustrating Seiko even further.↗

Realizing she can't stop him from investigating, Seiko reluctantly explains that Okamisama is a loophole. It is a "trick" that allows someone to erase the need for payment by simply writing the name on a receipt. However, she warns that all financial transactions must be balanced, and using Okamisama comes with severe consequences. Before she can elaborate, her phone rings, cutting the conversation short. The caller is Shohei Tsuchiyama, bringing up something that Seiko already declined before.↗↗

Despite her warnings, Rohan experiments with Okamisama while traveling after finishing a public event. At first, he successfully eliminates his purchase costs, but he soon realizes that something is wrong. His body begins regressing in age, and strange, insect-like infants start appearing to collect the debt he unknowingly created. As his lifespan rapidly shrinks, Rohan, now physically a middle schooler, desperately calls Seiko for help.↗↗

Once the crisis is over, Seiko sends Rohan an invoice for 500,000 yen, charging him for her late-night consultation and special advisory services. When Rohan reads the bill, he is horrified, realizing that Seiko had deliberately waited until Okamisama was no longer in effect before invoicing him.↗↗

05Plot details

SPOILERS

Profile details

Status Status based on their final appearance in the part(s) they are featured in: Alive (TSKR)↗

06Sources & attribution

Source text: JoJoWiki and its contributors. This entry has been reorganized and condensed for readability under CC BY-SA 4.0. Archived records reflect their capture dates. Referenced manga, anime, and artwork retain their respective copyrights.
Source bibliography (3)
  1. Okamisama Chapter 1 Open ↗
  2. Okamisama Chapter 3 Open ↗
  3. Okamisama Chapter 4 Open ↗

07More profiles to explore

Continue with related characters, distinct versions and more profiles from the same recorded work.

08Explore Stands and tools