I have thoughts about inugami & puppygami
(vol 6, ch 47)
(kiyotsugu's yokai brain #23, vol 22)
From ch 47 I think it's almost certain that the stray puppy that begins to follow Tamazuki around is Inugami reincarnated (hence the name Puppygami). The panels with nothing but his distinctive mouth/tongue, the way the puppy itself isn't properly shown--he will follow him, despite being told Tamazuki won't spoil him, somewhat like how Inugami followed Tamazuki despite the resentment he carried for him.
However, Puppygami isn't an inugami-yokai; as far as we know, he's a normal dog. And I want to say that this doesn't mean the puppy isn't the reincarnation of Inugami. It just means he's happy.
Inugami-yokai are created using blight magic / kojutsu, where supernatural power is derived from an immense amount of hatred, suffering, or poison that is condensed into one animal through cruel rituals (historical inugami-yokai rituals; warning for animal cruelty). For Inugami, that meant Tamazuki having his followers beat him for days on end to awaken his dormant powers (from his ancestors, who were inugami sorcerers/inugami themselves). His strength as a yokai was derived from his resentment.
But Puppygami is a normal dog. He doesn't have yokai powers. He doesn't have the resentment that fueled Inugami. He isn't full of hate and anguish over what happened to him, only loyalty to Tamazuki--who, this time, isn't tormenting him in the name of strength. He gets a second life, and this time it's a happy one.
