Shinrei Shashin Mitsubai Manual

An occult comedy about two middle school boys. After one of them accidentally discovers that every photo his classmate takes turns into a ghost photo, he comes up with the idea to sell them on an online auction site.

At first, they list the photos just for fun, but the bids start climbing far beyond anything they expected. Shocked, they hurriedly cancel the listings—but it turns out they have a serious reason for needing the money.

(Source: Natalie, translated)