Polka Shinoyama is the second son of Rozan Shinoyama and one of two heirs to the Shinoyama Financial Group. Shortly after running away from home, Polka is assassinated by contract killer Misaki Sakimiya. The Corpse God reincarnates into Polka's freshly murdered body, anchoring Polka's spirit, and soon transfers Polka's spirit to one of Takumi Kuruya's drones. Later, he again transfers Polka's spirit to a stuffed bonito shark toy. Polka has given permission for the Corpse God to use his name and identity, and - as the shark plush - currently accompanies the Corpse God wherever he goes.