Mooretsu Atarou (1990) — Episode 16

Batsugoro was the owner of a grocery store, Yaobatsu. When he tried to take a balloon hanged caught on the branch for a little child, he fell on to the ground to die. His son, Ataro, succeeded to the store, but Batsugoro was worried about him, and he remained there being a ghost. Ataro managed the shop alone, but soon his follower, Dekoppachi, began to help him. Being surrounded by strange characters such as, Nyarome, Butamatsu, the heart-warming story develops. (Source: AnimeNfo)