Onna Bushi Matsuba

One by one, various spirits populated a town where humans lived, until the town was
almost all spirits, who merged theirs with the human world of business. Now, there lived a lazy and
poor frog spirit, Keroyoshi, who spent his days loafing around.
But as a business of the human world, the frog could not escape taxation.
The tax collector came. She was Matsuba, a young female samurai.
Keroyoshi decided then he would raise the money to pay somehow...

[From DLsite]