Ushiro is a cancelled horror-themed, turn-based rpg that was being developed for PSP by Level 5. The game was officially announced and showed in 2008. Nothing much is known about this game apart from brief informations that appeared on 1up:
Ushiro (PSP) is a first for Level-5 — a horror RPG. You play Reiichiro Ushiro, a newly-minted shinigami spirit who has the power to give people near the brink of death a single wish in exchange for their lives. Whether listening in on conversations in spirit mode, possessing the living to do your bidding, or fighting personifications of the evil in man’s heart, you can be sure that being a not-so-friendly ghost is nothing if not hectic.
In 2009, Level 5 removed Ushiro section from their website, so it’s probably cancelled, but maybe it will be resurrected in the future for another platform. Below we can see the original trailer translated in english.
If you know something about this cancelled game let us know!