This is the list of all Specters as shown inside the in-game Ghost list with their respective Drop/Location. Please note that the location referred to in the guide refers to where the ghost is when it appears, not where the character is. I have indicated in a few places where the character is located especially when it is on a different floor, but the list is not exhaustive.
FIRST DROP
Peering Shadow - Ichiru Manor 2F Room 203 (from 1F Room 102)
Hands in the Water - Ichiru Manor 1F Room 101
Man Peeking Through - Old Building 1F Passageway
Hanging Man - Old Building 1F Staff Hallway
Man Looking at Key - Old Building 1F Staff Room
Searching Man - Old Building 1F Owner's Room
Peering Man - Old Building 1F Staff Room
Staring Man - Ichiru Manor 1F Linen Room
SECOND DROP
Woman on a Cliff - Pool of Purification Jumper's Point
Hanged Woman - Unfathomable Forest SE Hanging Tree
Swept-Away Maiden - Unfathomable Forest NE Memento Shore
Girl Watching from Behind - Shrine Grounds Grounds
Girl Watching from Behind - Shrine Grounds Grounds
Boy Watching from Behind - Shrine Grounds Grounds
Pushed Woman - Unfathomable Forest NW Lookout Point
THIRD DROP
Drowned Woman - Ichiru Manor 1F Lounge Hallway
Woman in the Shadows - Ichiru Manor 1F Linen Room
Woman in the Shadows - Ichiru Manor 1F Linen Room
Man in the Shadows - Ichiru Manor 1F Linen Room
Hands Waving in the Dark - Ichiru Manor 1F Passageway
Man Shrouded in Darkness - Old Building 1F Owner’s Room
Man in the Darkness - Old Building 1F Owner's Room
Man Beckoning Upward - Ichiru Manor 2F Second Floor
Man Hanged in a Hole - Ichiru Manor 2F Room 202
Falling Woman – Ichiru Manor 3F Rooftop (from Second Floor)
Woman who was Hanged - Ichiru Manor 2F Guest Room Stairway
Man Transfixed by Sunset - Ichiru Manor 3F Rooftop
Man Hanged by the Neck - Ichiru Manor 2F Room 203
Man Staring at Something - Ichiru Manor 3F Observation Room
Man Beckoning Inside – Ichiru Manor 2F Room 203
Man Hanged by the Neck – Ichiru Manor 3F Observation Room
Woman in the Netherworld - Ichiru Manor 3F Rooftop (from inside Observation Room)
FOURTH DROP
Woman Who Leaps Down - Mountain Trail Behind Ichiru Falls
Wistful Shrine Maiden - Pool of Purification
Maiden Swept Downriver - Unfathomable Forest Shrine of Dolls Path
Figure from the Water - Lower Storeroom Memento Cloister
Man in Agony - Unfathomable Forest SE Riverview Basin
Wandering Shrine Maiden - Unfathomable Forest Pure Water Bridge
Wandering Shrine Maiden - Unfathomable Forest Pure Water Bridge
Wandering Shrine Maiden - Unfathomable Forest Pure Water Bridge
Murdered Shrine Maiden - Unfathomable Forest Shrine of Dolls Path
Man Gouging out Eyes - Unfathomable Forest Shrine of Dolls Path
Looming Man - Unfathomable Forest SE - Bewildering Wood
Fleeing Child - Shrine of Dolls 1F Front Shrine Stairway
Masked Man - Shrine of Dolls 1F Flooded Sanctum
Fleeing Child - Shrine of Dolls 1F Western Storeroom
Man Carrying Reliquary - Womb Cavern S Makeshift Bridge
FIFTH DROP
Fleeing Child - Shrine of Dolls 1F Sanctum Hallway W
Fleeing Child - Shrine of Dolls 1F Sanctum Hallway Workshop
Fleeing Child - Shrine of Dolls 1F Sanctum Hallway E
Fleeing Child - Shrine of Dolls 1F Sanctum Hallway S
Tall Woman – Watarai Residence 1F Porch
SIXTH DROP
Waiting Woman – Mt. Hikami Cable Car
Old Woman in the Door - Shrine of the Ephemeral 1F Garden Hallway E
Shrine Maiden in a Room - Shrine of the Ephemeral 1F Room of the Water
Shrine Maiden in a Room - Shrine of the Ephemeral 1F Lodger's Room
Man Staring Back - Beneath the Shrine Womb Path
Tall Woman - Ephemeral Station Control Room
Tall Woman – Forest Station Hikami Tunnel Exit
SEVENTH DROP
Running Boy - Twilit Peak Outside Twilight Gate
Running Girl - Twilit Peak Outside Twilight Gate
Running Girl - Twilit Peak Outside Twilight Gate
EIGHTH DROP
Man in Hallway - Kurosawa's Antiques 2F Central Hallway (from Yuri's Room)
Dropping Woman - Kurosawa's Antiques 2F Inner Hallway (from Yuri's Room)
Shadowy Man - Kurosawa's Antiques 2F Yuri's Room
Man in the Mirror - Kurosawa's Antiques 2F Hisoka's Room
Peering Woman - Kurosawa's Antiques 2F Store Hallway
Dragged Man – Watarai Residence 1F 1st Floor Hallway
Shadow in the Dark - Watarai Residence 2F Archives
NINTH DROP
Girl Hiding in the Shadows - Forbidden Valley Blank Tombs Front
Sitting Girl - Forbidden Valley Cherry Blossom Plateau
Boy Standing at a Grave - Forbidden Valley Western Passageway
Old Woman Wearing Black - Twilit Peak Sacrificial Mound
Clinging Man – Mt. Hikami Cable Car
TENTH DROP
Girl with a Red Umbrella – Unfathomable Forest NW Fallen Tree Path
Woman Offering Flowers – Unfathomable Forest NW Diverted Path
Man by the Fire - Hall of Fire 1F Forbidden Flame Altar (from 2F)
Man by the Fire - Hall of Fire 1F Forbidden Flame Altar (from 2F)
Man Crafting Reliquaries - Hall of Fire 2F Casket Room
Woman Floating - Womb Cavern Room with Reliquary
Tall Woman - Forest Outskirts Foggy Path
Woman Looking In - Watarai Residence 2F Study
ELEVENTH DROP
Woman who was Hanged - Kurosawa's Antiques 2F Inner Hallway
Shrine Maiden in the Shadows - Kurosawa's Antiques 1F Courtyard Hallway
Shadows on the Staircase - Ephemeral Station Platform
Old Woman Beckons In - House of Joining 1F Circle Window Hallway
Kazuya Sakaki – House of Joining 2F 2nd Floor Hallway
Kazuya Sakaki – House of Joining 1F Circle Window Hallway
Old Woman Beckoning In - House of Joining 1F Pure Water Porch
TWELFTH DROP
Maiden Looking Down - Kurosawa's Antiques 2F Central Hallway (from 1F)
Bride on the Water - Beneath the Shrine Wharf
Shadow Lurking in the Dark - Beneath the Shrine Womb Path
Shadow in the Lattice - Beneath the Shrine Womb Path
Maiden Staring at Water - Beneath the Shrine Way of the Departed
Maiden Beckoning Inside - Beneath the Shrine Womb Hallway
THIRTEENTH DROP
Wandering Woman - Kurosawa's Antiques 2F Store Hallway (from 1F)
Peeking Woman - Kurosawa's Antiques 1F Store Hallway
Woman in Mirror - Kurosawa's Antiques 2F Hisoka's Room
LAST DROP
Woman with an Umbrella – Unfathomable Forest NW Diverted Path
Girl Who Kept Waiting – House of Joining 1F Chamber of Vows (Ren’s Bride Bad Ending – Taking a picture of the bride instead of touching her)
Girl in a White Kimono – House of Joining 1F Kimono Room